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2004 (5) TMI 495 - CESTAT, MUMBAIExtract: .......nit other than at the location approved under the contract registered, the benefit was not available. The ratio of the above order is squarely applicable to the facts of the present case, even though in this case the appellants aver that DGTD permission had been obtained for a new plant at Nagpur, We uphold the impugned order and reject the appeal.
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