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<h1>Appeal Granted: 'Hytherm 500' Claim Approved under Rule 57A</h1> <h3>NATIONAL LEATHER CLOTH MFG. CO. Versus COMMR. OF C. EX. (A), MUMBAI</h3> NATIONAL LEATHER CLOTH MFG. CO. Versus COMMR. OF C. EX. (A), MUMBAI - 1999 (112) E.L.T. 827 (Tribunal) The appeal was taken for disposal as the issue was covered by earlier Tribunal judgments. The assessee claimed 'Hytherm 500' as an input under Rule 57A, which was denied by the Commissioner. The Tribunal allowed the appeal based on precedent cases and set aside the impugned order, providing consequential relief.