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1997 (7) TMI 367 - AT - Central ExciseExtract: .......Court held that building material used as raw material for construction of plant cannot be said to be used as plant in the manufacture of goods. The cement and steel structure used in erection of the blast furnace is a building material. In view of the above discussion, we do not find any infirmity in the impugned order and the appeal is dismissed.
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