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1985 (6) TMI 192 - AT - Central ExciseExtract: .......ot bring into existence goods of different taxable description. 16. The respondents, i.e., M/s. Lathia Industrial Supplies Co. Pvt. Ltd. are not entitled to the refund claim filed before the Assistant Collector of Central Excise, Division I, Ahmedabad of the amount paid as duty on the Rubber Rollers. 17. The appeal is allowed accordingly.
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