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1993 (5) TMI 92 - CEGAT, NEW DELHIExtract: .......erved by us earlier the appellants themselves make use of the product in their tube mill. 11. In view of the above discussion, we see no infirmity in the impugned order holding the lsquo Caustic lye rsquo emerging during the course of manufacture of Oxygen in the appellants rsquo factory as excisable under T.I. 68. We, therefore, reject the appeal.
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