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1992 (3) TMI 179 - CEGAT, NEW DELHIExtract: .......case from the facts of the present appeal. 4. Respectfully following the ratio of the earlier orders of the Tribunal, we hold that the LSHS used in the generation of steam is not entitled to the benefit of concessional rate of duty in terms of Notification No. 147/74. We set aside the impugned order and allow the appeal. The cross objection abates.
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