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1994 (3) TMI 119 - AT - Central ExciseExtract: .......ent of duty on the specified final product without one to one correlation with the inputs. In that view of the matter, the decision of the Bench in the IPCL case was in order. We hold accordingly and answer the question posed before us by saying that the Tribunal s decision in the said case of IPCL was in order does not require any reconsideration.
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