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1997 (4) TMI 265 - CEGAT, MUMBAIExtract: .......t is part of grinding machinery. Since the grinding wheel is only a part of a tool, it will not be hit by the exclusion clause in Rule 57A. This follows from the decision of this Tribunal in Union Carbide India Ltd. v. Collector of Central Excise - 1996 (86) E.L.T. 613 (Tribunal) 1996 (66) ECR 172 (Tribunal). The goods therefore entitled to credit.
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