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1997 (2) TMI 309 - CEGAT, MUMBAIExtract: .......xemption Notification No. 132/86. Rule 57C will come into play. The appellants argument that ultimately Alkyd Resins are used for the manufacture of Paints and Varnishes cleared on payment of duty from the other factories, cannot be accepted. In this view of the matter there is no reason to interfere with the impugned order. The appeal is rejected.
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