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    <title>1998 (7) TMI 158 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the decision in favor of the respondents, dismissing the Revenue&#039;s appeal regarding the interpretation of Notification No. 7/65-C.E. The Tribunal ruled that using dry ice for meat preservation during transportation qualified as industrial use under the notification, emphasizing that activities related to marketing and selling products fell within the scope of industrial use.</description>
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      <description>The Appellate Tribunal upheld the decision in favor of the respondents, dismissing the Revenue&#039;s appeal regarding the interpretation of Notification No. 7/65-C.E. The Tribunal ruled that using dry ice for meat preservation during transportation qualified as industrial use under the notification, emphasizing that activities related to marketing and selling products fell within the scope of industrial use.</description>
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