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1997 (3) TMI 318 - CEGAT, CALCUTTAExtract: ....... are satisfied that Acetylene Gas is used captively in the manufacture of further product or in relation to the manufacture of industrial machinery. It is, therefore, clearly an input. Hence the benefit of Notification No. 217/86-C.E. cannot be denied to the Acetylene Gas used for the aforesaid purpose. Hence the appeal of the Revenue is dismissed.
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