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1987 (12) TMI 154 - CEGAT, NEW DELHIExtract: ....... another excisable product is not tenable in view of the wording of the notification. The notification does not stipulate that the final product should also be excisable. In the circumstances, we find no infirmity in the order of the Collector of Central Excise (Appeals). Consequently, we uphold the same and dismiss the appeal filed by the Revenue.
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