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Mvat reduction of setoff query

This query is : Resolved 

22 May 2012 Rule 53 (1) states that taxable goods used as fuel then amount equal to 3% of the purchase price is reduced from available set off.
My query is what is the definition of fuel in the above sentence???

23 May 2012 Mr A Pawar,
Fuel is a substance which is ignited to run an engine or a bioler to produce electricity,steam,compressed air etc.for industrial purpose.....MJK


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