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2009 (1) TMI 627 - AT - Central ExciseExtract: .......ce the certificate is produced, Revenue cannot sit in judgment over the certificate and examine eligibility independently. In view of the above discussions we find that the appellants are eligible for the exemption under the notification 198/87 C.C.E. and allow the appeals filed by all the appellants with consequential relief. (Pronounced in Court)
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