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1986 (5) TMI 120 - AT - Central ExciseExtract: ....... view of the matter when LSHS is utilised for putting the boiler plant on a test run, it would well be construed as utilisation in the eventual manufacture or production of petroleum products within the meaning of the exemption notification stated supra. In this view of the matter I uphold the impugned order appealed against and dismiss the appeal.
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