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1992 (7) TMI 213 - AT - Central ExciseExtract: .......e of Phenol Formaldehyde Resin but does not form a part of the final product was eligible for the set off of duty in terms of Notification No. 201/79 dated 4-6-1979. We, therefore, do not find any merit in the department rsquo s appeal. 6. For the reasons outlined above the appeal is rejected and the cross objection is also disposed of accordingly.
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