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1998 (8) TMI 244 - AT - Central ExciseExtract: .......rised fabric was manufactured by the appellant solely in order to make the tyres. The output therefore, arise during manufacture of tyres, the final product. The provision 57D will apply and credit could not be denied of its duty paid as its inputs could contained in the scrap. 4. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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