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2004 (2) TMI 578 - CESTAT, BANGALOREExtract: .......Revenue that it is exempted if it is used as feed stock. In the absence of such word lsquo feedstock rsquo in the relevant entry, exemption cannot be denied. There is no room for intendment. In the facts and circumstances of this case, we do not find any infirmity in the impugned order. In the result appeal filed by the Revenue is hereby dismissed.
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