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2008 (12) TMI 553 - AT - Central ExciseRailway line sleeper slabs - exemption under N/N. 6/2000 dated 1-3-2000 - Held that: - just because the goods were manufactured near one bridge and supplied for use in the other bridges which are part of the same railway line does not disentitle appellants for exemption - The only requirement is that the goods must have been manufactured at the site for use. Once this condition is fulfilled, the appellants are eligible for the exemption - appeal allowed.
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