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2006 (2) TMI 366 - AT - Central ExciseExtract: .......ple will be that, the loan licensees who got the goods manufactured at an SSI factory of somebody else under their own supervision and control will be entitled to the benefit of SSI exemption. 4. emsp In the light of the above decisions, we find no infirmity in the Commissioner (Appeals), order and accordingly uphold the same and reject the appeal.
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