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2000 (10) TMI 329 - AT - Central ExciseExtract: .......ispute and later they got an endorsement also on 15-1-1993 for manufacturing tractors and trailers also. Therefore, in terms of the Board rsquo s circular and above noted judgments, appellants are entitled to the benefit of SSI exemption in terms of the Notification. In that view of the matter, the impugned order is set aside and appeal is allowed.
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