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1998 (4) TMI 259 - AT - Central ExciseExtract: .......ential for bringing the change in the air for the purpose of further processing is used in bringing about a change in a substance. Following the ratio of the decisions in the Respondents rsquo own case, I do not find any reason to interfere with the orders passed by the Commissioner (Appeals). Accordingly, the departments rsquo appeal is dismissed.
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