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1998 (1) TMI 265 - CEGAT, MUMBAIExtract: .......chinery will not fall within the excluded category of the inputs. Following the ratio of the Larger Bench decision the grinding wheels used in the manufacture of gear mechanism in the present case will be eligible inputs under Rule 57A and are not covered by the exclusion from the definition of the term inputs under Rule 57A. The appeal is allowed.
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