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2004 (6) TMI 409 - CESTAT, MUMBAIExtract: .......d Asha Celluloid v. CCE - 1998 (98) E.L.T. 769 in which the benefit was extended when the final products were manufactured by them out of specific as well as non-specific inputs. For these reasons we hold that the benefit of exemption under the notification is admissible to the appellants and hence set aside the impugned order and allow the appeal.
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