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1999 (6) TMI 162 - CEGAT, NEW DELHIExtract: ....... on the raw material becomes part of the cost of manufacture of the new items and it will not be possible for the buyers of the finished product who claim the refund of duty as provided in proviso (e) to Section 11 B (2) of the Central Excise Act. Following the ratio of the Bombay High Court decision, we reject all the appeals filed by the Revenue.
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