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2005 (12) TMI 344 - CESTAT, CHENNAIExtract: .......d. Advocate, we find that the appeal of Revenue has no merits. Respondents are entitled for the benefit of the exemption notification even for the cement produced out of clinker purchased from outside. The impugned order of the Collector (Appeals) is legal and proper. Revenue rsquo s appeal is rejected. (Order dictated and pronounced in open Court)
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