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2000 (9) TMI 567 - CEGAT, KOLKATAExtract: .......quo Acetylene Gas rsquo has not fulfilled the condition of the Notification No. 217/86 on the ground of the final product i.e. the scrap, having been cleared at nil rate of payment, we hold that the benefit of notification was not available to the appellants. Accordingly, we do not find any merits in the appellants rsquo appeal and reject the same.
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