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2003 (9) TMI 213 - CESTAT, NEW DELHIExtract: .......issions of both the sides. It is not in dispute that the industrial products have been manufactured out of raw-naphtha procured by availing the benefit of Notification. Once the Naphtha has been used in the manufacture of other products, the benefit of Notification will not be available to the appellants. Accordingly, both the appeals are rejected.
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