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2010 (2) TMI 842 - AT - Central ExciseReady-made garments - knitted or crocheted fabrics - Exemption - Held that:- the issue has been decided against the appellant its own case (2004 -TMI - 53541 - CESTAT, NORTHERN BENCH, NEW DELHI) - non-entitlement of benefit under Notification No. 15/2002-C.E. on account of utilization of one of the inputs which has been exempt from payment of duty as the same stands settled in the earlier decision in relation to the appellants own case which is now the subject matter of challenge before the Apex Court, if the appellants challenges the present decision before the Apex Court the said issue would also be available to the appellants to be raised before the Apex Court. For the reasons stated above, the appeal fails and is thereby dismissed.
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