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1993 (10) TMI 149 - CEGAT, CALCUTTAExtract: .......ilisation of the inputs themselves when the final products arising therefrom have become exempt is, as pointed out, the subject matter of conflicting decisions. The matter is accordingly referred to the Honourable President of the Customs Excise and Gold (Control) Appellate Tribunal to consider constituting a Larger Bench to resolve the difference.
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