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1991 (3) TMI 248 - CEGAT, NEW DELHIExtract: .......stings Mill Ltd. v. Collector of Central Excise, Calcutta. In this case, the Tribunal held inter alia that the cess under the Jute Manufactures Cess Rules, 1976 would be payable on the goods removed for captive consumption. 17. In view of the foregoing discussions, there are no merits in the appeals before us and accordingly the same are dismissed.
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