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2000 (8) TMI 552 - CEGAT, MUMBAI IExtract: ............ ision sets are inputs under Rule 57A or not has already been decided by the Tribunal in its decision in E/1007/95 in Order No. 254/96-WRB, dated 12-1-1996. The Tribunal has held these to be inputs. In view of the ratio of that decision I see no reason to interfere. Appeal dismissed.
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