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1993 (4) TMI 162 - CEGAT, CALCUTTAExtract: .......dquo would cover only inputs present as such. Once they are taken into use and get converted into other material, they cannot be said to be in stock. The order of the Assistant Collector has proceeded on a correct appreciation of the facts and the legal position and has been correctly sustained. We accordingly uphold the same and reject the Appeal.
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