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1996 (12) TMI 142 - CEGAT, MUMBAIExtract: .......(c) to Rule 57A came into effect from 1-3-1994 and explains that ldquo inputs rdquo includes fuel. On the basis of the averments made by the assessee there can be no denial that furnace oil was used as fuel. 5. emsp The respondent is rightly entitled to credit and I decline to interfere with the Commissioner rsquo s order. 6. emsp Appeal dismissed.
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