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2008 (3) TMI 208 - AT - Central ExciseNotification No.13/2000 exempts the excisable goods specified in Chapter 72 & 73, manufactured in & cleared from an integrated steel plant and intended to be sold at a place other than the said integrated steel plant since both plants (plant mfg. sponge iron from iron ore & plant mfg. billets from sponge iron) are situated in common premises and have common registration under Factories Act, both plants will be treated as single factory under not. 13/2000 hence exemption cant be denied
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