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1998 (7) TMI 158 - CEGAT, NEW DELHIExtract: .......hat the respondents herein would be entitled to the benefit of Notification 7/65-C.E. for dry ice used by them for preservation of meat during the course of transportation and sale of the goods manufactured by the appellants. In view of the aforesaid discussion, we do not find any substance in the Revenue rsquo s appeal. Hence, we dismiss the same.
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