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1990 (4) TMI 144 - AT - Central ExciseExtract: .......tus, have to be held to be used in the manufacture of the sand moulds and not in or in relation to the manufacture of the castings. The appellants are also not eligible for the benefit of Rule 57D, as the sand moulds do not qualify to be lsquo intermediate goods rsquo for the reasons given above. The appellants rsquo appeal, therefore, is rejected.
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