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1997 (4) TMI 278 - CEGAT, CALCUTTAExtract: .......y held by the lower appellate authority, these are necessary input excluded from the category of inputs in Explanation (1) to Rule 57A. rdquo 3. emsp In view of the above order and in view of the Reference Applications having also been rejected by the Tribunal, I do not find any merits in the department rsquo s case. Accordingly, I reject the same.
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