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2004 (10) TMI 458 - CESTAT, BANGALOREExtract: .......e table annexed thereto. Since the fuel in which Naphtha is used is in turn used for the manufacture of fertiliser, we accept the contention of the respondents that they are covered by all the relevant serial numbers of the table annexed to the Notifications 6/2000-C.E. and 3/2001-C.E. We, therefore, uphold the impugned order and reject the appeal.
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