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2001 (4) TMI 160 - CEGAT, COURT NO. III, NEW DELHIExtract: ........ Ltd. (supra) held that mortar captively consumed in lining the furnaces, is entitled for the benefit of Notification No. 217/86-C.E. 7. In view of the above decisions, the appellants are entitled for the benefit of Notification 217/86-C.E. in respect of mortar used in the manufacture of iron and steel. The appeals are disposed as indicated above.
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