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1997 (12) TMI 185 - AT - Central ExciseExtract: .......credit under Rule 57Q of the rules is admissible in respect of the input Oxygen Lancing Pipe. We confirm the order in other aspects. The appeal filed by the assessee is allowed in part and the appeal filed by the department is dismissed. The cross-objections filed by the assessee in the appeal of the department being merely supportive is dismissed.
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