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1993 (12) TMI 129 - CEGAT, NEW DELHIExtract: .......s i.e. cement. We further find that the declaration under Rule 57G appears to have been acknowledged on 17-4-1989 and, therefore, even a penalty is not warranted. We, therefore, hold that the HDPE bags are inputs within the meaning of Rule 57A, set aside the impugned orders and allow the appeals with consequential relief, if any, to the appellants.
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