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1995 (4) TMI 148 - CEGAT, NEW DELHIExtract: .......referred to in para 7 above. 15.In the result, we hold that - (a) emsp the entire demand is barred by limitation (b) emsp the Calcium-bi-Sulphite Solution prepared and captively consumed by the appellants in the manufacture of Wood Pulp is not ldquo goods rdquo exigible to duty. 16. Accordingly, we set aside the impugned order and allow the appeal.
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