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1987 (5) TMI 262 - CEGAT, NEW DELHIExtract: .......er orders of the Tribunal and held that the Troughs were made from scrap and were entirety used and consumed in the manufacture of ingots and merged with the ingots in the same way as the rest of the steel m E.L.T.ing scrap. Applying the ratio of that decision, we hold that the present Appeal cannot be sustained. The Appeal is, therefore, rejected.
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