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1994 (10) TMI 178 - AT - Central ExciseExtract: ....... the final product manufactured from it. 12. emsp In view of the foregoing discussion we do not see any reason to agree with the learned S.D.R., Shri D.K. Saha that we should keep this matter in abeyance pending the decision of the Calcutta High Court on a reference made to it as mentioned above. We, therefore, allow the appeals in the above terms.
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