1998 (3) TMI 308

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....he Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in the above appeal is the eligibility to Mill Wrapper captively consumed in the manufacture of Reel Core which is further used for Winding paper, to the benefit of exemption under Notification No. 217/86-C.E., dated 2-4-1986. The basic contention of the Revenue, which is in appeal before us, is that Reel Core ....