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1999 (4) TMI 186 - CEGAT, NEW DELHIExtract: .......tion of goods incidentally produced as non-alloy steel ingots will not be applicable to the production of the furnace of the appellant and they will not be covered by sub-rule 3 of Rule 96ZO(3). 8. emsp In view of the above findings, the impugned order is set aside and the appeal is allowed with consequential relief, if any, in accordance with law.
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