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1984 (8) TMI 330 - AT - Central ExciseExtract: .......ot correct. (The department has no objection to the concession under Notification 201/79-C.E., in spite of its claim that the input becomes non-duty paid). That being the case, it is not correct to say that the concession under Notification 217/79-C.E. is not available. I, therefore, agree with and endorse learned brother Sankaran’s Judgment.
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