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2011 (5) TMI 382 - AT - Central ExciseSSI Exemption - Notification No.202/88-CE, dt.20.5.88 - Held that:- the inputs used in the manufacture of final product, under the claim of exemption benefit of Notification No. 202/88 are required to be duty paid. Admittedly, the appellants have used the ship breaking material as their input. The said ship breaking material was exempted from payment of duty in terms of Sr.No.37 of Notification No. 44/93. - Benefit of SSI exemption denied.
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