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2003 (7) TMI 522 - CESTAT, NEW DELHIExtract: ........ 12. emsp In the present appeals, the Revenue is not disputing the fact that Kimam in question is used in the manufacture of Branded Chewing Tobacco in the other Unit of the appellants. Therefore, the appellants are entitled for the benefit of Notification No. 121/94-C.E., dated 11-8-94. The impugned order is set aside and the appeals are allowed.
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