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1991 (11) TMI 148 - CEGAT, CALCUTTAExtract: ....... utilisation of Ramming Mass is not in the manufacturing process but in relation to the apparatus, for its repair. Hence, as it is not used in or in relation to the manufacture of steel, it has been rightly held to be ineligible for the benefit under Rule 57A. 9. For the foregoing reasons, we see no merit in the appeal which we dismiss accordingly.
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