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    <description>The Tribunal allowed the appeal by way of remand, directing the original adjudicating authority to reevaluate the issue in light of Notification No. 67/95-CE and the specific use of the goods in the production process. The judgment emphasized the importance of considering the essentiality of the goods in the manufacturing process and their relation to the final product for determining eligibility for exemption from excise duty.</description>
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