1982 (1) TMI 188

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..... asked to pay duty under Item 68 of the Central Excise Tariff on pellets made by them from iron ore in their Pelletisation Plant near the mines at their Pelletisation Plant at Noamundi which was registered under the Mines Act. The petitioner s contention is that these pellets were used for captive consumption in their p!ant for the manufacture of iron and steel and assuming that these attracted du .....

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