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2004 (1) TMI 570 - AT - Central ExciseExtract: .......less of the amendment to Rule 57D made with effect from 18-3-1995, on its own strength the L.D.O. qualifies to be an input ldquo used in or in relation to the manufacture of final products. rsquo rsquo 5. emsp Consequently, the orders passed by the lower authorities can not be sustained. The same are, therefore, set aside and the appeal is allowed.
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