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1995 (1) TMI 194 - CEGAT, NEW DELHIExtract: .......in the course of manufacture of cylinders, as in the present case and cylinders are cleared on payment of duty, such use is in the manufacture of the said final products and they are eligible inputs and they are not hit by the exclusion portion in the term ldquo input rdquo . We, therefore, set aside the order appealed against and allow the appeal.
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