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    <title>2003 (11) TMI 461 - CESTAT, MUMBAI</title>
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    <description>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.</description>
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      <description>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.</description>
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