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2002 (12) TMI 625 - CESTAT MUMBAIExtract: .......item would also be taken in the term "for any other purpose within the factory of production". We therefore hold that for the period after 18.5.1995 the assessee is not liable to reverse is credit taken on furnace oil. The order impugned is modified to the above extent and the appeal stands allowed as above. (Pronounced in the open Court)
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