Transformer Oil qualifies as input for credit under Rule 57A

The Appellate Tribunal CESTAT, Mumbai held that Transformer Oil qualifies as an input for credit under Rule 57A if it is present in the transformer at the time of removal. The case was remanded to the original authority for reassessment based on defined criteria.

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The Appellate Tribunal CESTAT, Mumbai ruled that Transformer Oil can be considered an input for credit under Rule 57A. The oil must be contained in the transformer at the time of removal to be eligible for credit. The case was remanded back to the original authority for re-determining eligibility based on specific criteria.

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