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1988 (11) TMI 212 - CEGAT, NEW DELHIExtract: .......ble on such deemed removal. 10. In view of the foregoing discussions, we hold that the Calcium Carbide produced by the appellants and consumed captively for the manufacture of Acetylene Black is liable to Central Excise duty under Tariff Item 14AA as decided by the lower authorities. We, therefore, uphold the impugned order and dismiss this appeal.
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