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1990 (3) TMI 172 - CEGAT, CALCUTTAExtract: .......uct is packed they are packaging materials, which are eligible inputs which are used in relation to the manufacture of vegetable products. Hence, we see no reason to interfere with the finding of the Collector (Appeals). The appeal succeeds and is allowed accordingly. 10. Operative part of this order was already pronounced in the Court on 7-2-1990.
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