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1996 (5) TMI 216 - CEGAT, NEW DELHIExtract: .......aw material. Without the use of such lubricating oil in the course of manufacture of paper such manufacture would become commercially inexpedient which is one of the tests laid down in the case of J.K. Cotton Spg. and Wvg. Mills referred to above. 6. emsp For the foregoing reasons, the appeal is partly allowed insofar as the Mobil Oil is concerned.
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