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1998 (8) TMI 331 - CEGAT, MADRASExtract: .......oresaid findings, it is now ordered that the credit on Oxygen and Acetylene are not available and need to be reversed/expunged. However, the credit on all the remaining items from Sr. Nos. 2 to 7 (supra) is available and to that extent the impugned order is set aside and the appeals accordingly partially succeed with consequential benefits, if any.
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