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1998 (4) TMI 212 - CEGAT, NEW DELHIExtract: .......n misapprehension of the fact that the input Rustild rsquo is used for lubrication of the machine used in the manufacture of steel strips. This fact is apparent from the impunged order. 3. emsp Heard both sides. In view of the aforesaid position and fact, I do not find any substance in the Revenue rsquo s appeal. Consequently, I dismiss the appeal.
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