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1991 (9) TMI 198 - AT - Central ExciseExtract: .......f it follows that the 58 mm caps and Coproco adhesive used by the appellants in fixing the lables on the unit containers mean to contain P. and P. foods, are raw materials. Thus, following the ratio of the said decision of the Apex Court we set aside the impugned Order and allow these two appeals with consequential relief to the appellants, if any.
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