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1997 (8) TMI 161 - CEGAT, NEW DELHIExtract: .......sides. Looking to the facts and the use of fuel oil and also the fact that the terms used in or in relation to rsquo are wide enough, as also to the fact that fuel were treated as inputs if they were used in the process of manufacture, we hold that furnace oil is an input and thus, is admissible for Modvat credit. Accordingly the appeal is allowed.
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