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1998 (4) TMI 496 - CEGAT, NEW DELHIExtract: ....... in the manufacture of final products were treatable as inputs under Rule 57A of the Central Excise Rules, 1944. The ratio of these judgments should apply here. 6. emsp Thus, on all the three counts I find the caustic soda becomes admissible inputs in the sugar industries. The appeal is allowed. Lower orders are set aside. Proper relief is ordered.
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