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1990 (8) TMI 243 - CEGAT, NEW DELHIExtract: .......he appeal of the department is only to the extent of the correctness of the Collector of Central Excise, Ahmedabad rsquo s adjudication holding that in the Off-site plant, usage of Ammonia is in the process of fertilizer manufactured and since we have already held that such a conclusion is not well founded, the department rsquo s appeal is allowed.
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