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1996 (10) TMI 318 - CEGAT, NEW DELHIExtract: .......ecision in the case of Wipro Ltd. shall be applicable to the facts of the case before us. Following the ratio of the decision of this Tribunal in the case of Wipro Ltd., we hold that the weight of oil issued for hydrolyzation shall be admissible for money credit. In this view of the matter, the appeal is allowed and the impugned order is set aside.
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