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2000 (8) TMI 389 - CEGAT, NEW DELHIExtract: ....... pipes and tubes, which were, in turn, used for transporting intermediate products in the sugar factory, were eligible for the inputs-credit under Rule 57A during the period of dispute. 7. emsp In view of the above findings, the appellants succeed. The impugned order is set aside. The cross-objections filed by the Department also stand disposed of.
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