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1991 (4) TMI 250 - AT - Central ExciseExtract: .......s we uphold the impugned order and accordingly the appeal is dismissed. 22. The ratio of the citation is also application to the facts of the present case. Therefore, in view of our findings that the benefit of the notification has to be extended to the final product which is a fertilizer. There is no merit in the appeals and the same are rejected.
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