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2003 (1) TMI 446 - AT - Central ExciseExtract: ....... accordingly they are entitled to benefit of exemption in terms of Notfn. No. 67/95-C.E. Accordingly, party succeeds on this issue. Since the appellants are succeeding on the issue of eligibility of benefit of Notfn. No. 67/95-C.E., we do not feel it necessary to go into various issues raised by both sides. Thus, this appeal is allowed accordingly.
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