2003 (11) TMI 461

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..... or the Respondent. [Order]. - Appellants manufacture Transformers where Transformer Oil is used as an insulating agent and claim the oil to be an input under Rule 57A. 2. The lower authority found that oil is being dispatched separately in sealed drums, is not eligible for credit and not only the value of oil should be included but also the oil should be contained in the transformer at .....

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