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1987 (10) TMI 217 - CEGAT, MADRASExtract: .......used in the manufacture of plastic caps, jars, cannot be considered as input in or in relation to the manufacture of the appellants rsquo final products viz, cosmetics and toilet preparations etc. is valid and hastp,be upheld. In the result, there is no reason to interfere with the order passed by the Collector (Appeals) and the appeal is rejected.
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