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1986 (11) TMI 49 - HC - Central ExciseExtract: ....... 4(4)(b) defines only the place of removal , Rule 9 speaks about removal as such and the Explanation introduced in 1982 has defined that consumption or utilisation of excisable goods produced or manufactured in the very same place would amount to removal. 10. Under these circumstances, these two writ petitions fail and they are dismissed. No costs.
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