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1987 (10) TMI 285 - CEGAT, NEW DELHIExtract: .......dated 30-10-1974 was not admissible in respect of the L.S.H.S. used in the manufacture of Ammonium Nitrate Melt. We find no reason to differ with the above-mentioned decision. Following the said decision, we, therefore, set aside the impugned order and allow the appeal filed by the Revenue. The cross-objection filed by the respondents is dismissed.
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