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1999 (4) TMI 230

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....cate, for the Respondent. [Order]. -  The limited issue in this appeal is whether Thermocol sheets packing used for transportation of scooters are eligible input in terms of Rule 57A or not. The Collector (Appeals) in the impugned order held it to be a input following the ratio of the CEGAT Judgment in the case of Jayshree Timber Products v. Collector of Central Excise [1992 (62) E.L.T.....