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1985 (4) TMI 178 - CEGAT, NEW DELHIExtract: .......coke oven gas and nitrogen gas produced in the steel plant and consumed in the fertilizer plant. The period of the demand is the same and the demand was confirmed by the Assistant Collector, vide his Order dated 14-9-1976, which was confirmed by the Appellate Collector. The issues being similar, we reject the appeals in respect of this matter also.
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