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2000 (10) TMI 387 - AT - Central ExciseExtract: .......s. Accordingly the matter is sent to the Hon rsquo ble Allahabad High Court to decide the issue. The point of law to be decided is ldquo Whether the Tribunal was right in holding that the lsquo tool kits rsquo and lsquo jack assembly rsquo supplied with motor vehicle can be treated as an input under Rule 57A of the Central Excise Rules, 1944. rdquo
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