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1987 (7) TMI 234 - CEGAT, NEW DELHIExtract: ....... Excise (Appeals) was correct in holding that part of the demand was time barred. 23. ensp For the same reasons we further hold that bleaching activated earth and activated carbon are also not eligible to the benefit of the said Notification, being neither raw materials nor component parts. 24. ensp The three appeals are disposed of in these terms.
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