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2001 (10) TMI 112 - HC - Central ExciseExtract: ....... input for the final product manufactured by the respondent-Corporation. This is precisely the view that has been taken by all the three authorities. There is no violation of any provision of the statute. 4. Thus, even if the delay in filing the petition is overlooked, there is no merit in this petition. 5. It is, consequently, dismissed in limine.
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