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Issues: Whether oil pitch used as fuel in the generation of steam was eligible for exemption under Notification No. 217/86.
Analysis: The issue turned on whether the use of oil pitch as fuel in generating steam brought the goods within the scope of the exemption notification. The order records that the plea was accepted and that the assessee had the benefit of the earlier departmental appeal having been dismissed in similar circumstances.
Conclusion: Oil pitch used as fuel in the generation of steam was held eligible for exemption under Notification No. 217/86, in favour of the assessee.