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1993 (12) TMI 156 - AT - Central ExciseExtract: .......ge of these items in the manufacture of Ferro Chrome does not make them a part of the raw materials and therefore, the party is not eligible to take credit on these goods. rdquo The ruling of the Calcutta High Court is distinguishable on facts in regard to the nature and use of the input. Appeals E/154/1991 and E/224/1991 are, therefore, dismissed.
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