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2008 (7) TMI 1071 - SCH - Central ExciseExtract: ....... fact that the packing was necessary for transporting and marketing the electrodes and fairly submits that point is concluded against the revenue by the aforesaid two decisions of this Court, especially Apar (P) Ltd. (supra). In view of this, we do not find any merit in these appeals and dismiss the same leaving the parties to bear their own costs.
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