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1996 (3) TMI 215 - AT - Central ExciseExtract: .......ldquo in or in relation to the manufacture of the final product namely, Synthetic Rubber rdquo . 11. emsp In that view of the matter, we confirm the findings arrived at by the Collector (Appeals) in Appeal E/384/92 and hence this appeal is rejected. 12. emsp In the result the Appeal E/384/92 is rejected and the Appeal E/385/92 is allowed by remand.
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