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1988 (3) TMI 206 - AT - Central ExciseExtract: ....... decisions supra the Tribunal held bleaching activated earth and nickel catalyst as not being raw materials and ineligible to benefit of exemption under Notification 201/79-C.E. after its amendment by Notification 105/82, dated 1.3.1982. The Bench sees no reason to depart from the ratio of the decision. Following the same the appeals are dismissed.
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