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2004 (5) TMI 338 - CESTAT, NEW DELHIExtract: .......r the manufacture of its final product namely Slide Fasteners, there cannot be any doubt as to the application of sub-rule 3(b) in their case. 4. emsp We, find that the view taken by the Commissioner (Appeals) denying the benefit of sub-rule 3(b) to the appellant cannot be sustained. We, therefore, set aside the impugned order and allow the appeal.
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