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2000 (10) TMI 264 - AT - Central ExciseExtract: ....... No. 49/97-CE. 5. emsp Following this decision we hold that the exemption under Notification No. 43/97 is available to runners and risers which emerge during the process of manufacture of ingots in a unit where the duty liability is discharged under Section 3A of the Central Excise Act. Accordingly all the appeals filed by the Revenue are rejected.
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