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2000 (1) TMI 426 - CEGAT, MUMBAIExtract: .......is in the nature of machinery part however, the excluded inputs in Rule 57A does not include part of machine, as have been held by the Tribunal in Union Carbide India Ltd. v. CCE. Credit therefore could not be denied on this item. 7. We therefore see no reason to interfere with the impuged order of the Collector (Appeals). All appeals are dismised.
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