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1997 (3) TMI 294 - CEGAT, NEW DELHIExtract: .......ain runners and risers were actually used by them for the production of steel ingots. Therefore, these runners and risers can qualify for the benefit of Notification No. 53/80. 5. emsp On perusal of the classification list and the attaining material, we find that the Collector rsquo s order sustains. We, therefore, dismiss this appeal from Revenue.
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