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1995 (12) TMI 159 - AT - Central ExciseExtract: ....... the temperature of liquid steel in the ladle. I am inclined to agree with the appellants rsquo contention that argon gas in question is a consumable item and is used in or in relation to the manufacture of steel. It cannot by any stretch of imagination be deemed as tool or appliance. I, therefore, set aside the impugned order and allow the appeal.
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