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1989 (7) TMI 247 - CEGAT, BOMBAYExtract: .......the result, we hold that refractories used in the steel industry are hit by the explanation to Rule 57A, because of the fact that they go in relation to the machinery and form part of the machinery and equipment and therefore the authorities below are justified in disallowing the credit in respect of the duty paid on this item. Appeal is dismissed.
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