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2007 (5) TMI 445 - CESTAT, KOLKATAExtract: .......ustic Soda is very much a necessary input used in or in relation to the manufacture of the final goods. Consequently, the benefit of Notification No. 67/95 cannot be denied to the appellants. Hence the impugned orders are set aside and the appeals are allowed with consequential benefits to the appellants. (Dictated and pronounced in the open Court)
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