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2009 (1) TMI 721 - CESTAT, CHENNAIExtract: .......he final products. This ratio applies even in cases, where the factory is transferred on lease like in the subject case. In the light of the ratio of these decisions, the impugned order is not sustainable. Accordingly, the impugned order is set aside and the appeal allowed with consequential relief. (Order dictated and pronounced in the open Court)
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