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1998 (6) TMI 247 - AT - Central ExciseExtract: .......e of final products and how but for their use the manufacture or processing of goods could be inexpedient. In other words, the ratio of the above judgments of the Supreme Court squarely applies to the present case. I therefore, see no reason to interfere with the order of the Commissioner (Appeals). Department rsquo s appeal is therefore dismissed.
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