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2012 (6) TMI 527 - AT - Central ExciseRefund of duty - Notification No. 39/2001-C.E., dated 31-7-01 - cut-off date prescribed in the notification, for being entitled to the same is 31-12-05 i.e. the commercial production in the unit must start before 31-12-05 - Held that:- appellant had admittedly installed a new second tube mill after 31-12-05, though in the same factory, which was earlier enjoying the exemption - benefit of the notification would not be available to the appellant in as much as the object of the notification was to invite investors for promotion of the Kutch area and to complete such investments before 31-12-05 - Appeals are rejected.
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