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1998 (10) TMI 111 - CEGAT, NEW DELHIExtract: .......nufacture of OPDA which in turn is used in the manufacture of final product which is cleared on payment of duty from the factory of the Appellants it cannot be said that the Notification No. 201/79 is not available in respect of the ONCB as it has been used in the manufacture of final product which is charged to duty. Accordingly appeal is allowed.
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