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1991 (8) TMI 224 - CEGAT, BOMBAYExtract: .......ted for captive use as per the same Notification) which in turn is used in the manufacture of paper. Hence, we are of the view that provision of Rule 57C cannot be attracted in this case and the case falls within the purview of Rule 57D. We, therefore, reject the appeal from the Department and confirm the order of Collector (Appeals) on this issue.
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