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2008 (6) TMI 123 - CESTAT BANGALOREAppellants undertake the body building activity on the chassis received which is duty paid - Eligibility for exemption under Sl. No. 212 of Notification no. 6/2002 – appellant satisfied the condition of the notification ibid; that credit of duty paid on chassis not taken – further, proviso to Condition No. 52 of Sl. No. 212 also not debar such exemption – impugned entry no. 212 is held to be applicable on impugned goods cleared – appellant is entitled for exemption under serial no. 212
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