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2008 (9) TMI 105 - AT - Central ExciseEligibility for exemption u/not. 74/93-C.E., which provides exemption on goods manufactured by a factory belonging to a State Government if such goods are intended for use by another Department of the State Government – mere ownership of 100% capital by State Govt. not makes a body on par with State Govt. – therefore it is held that Chhattisgarh State Electricity Board is not a Dept. of the State Govt. so as to be eligible for exemption in respect of goods (PCC Poles) mfd. in their factories
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