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2008 (10) TMI 91 - AT - Central ExciseManufacture of uncoated kraft paperboards - certain cuttings and trimmings arising during mfg. were used captively - exemption Notification No. 67/95 – benefit claimed at later stage but not at time of filing declaration - held that even if an applicant does not claim benefit under a particular notification at initial stage, he is not debarred from claiming such benefit at later stage - however exemption is subjected to fulfillment of conditions specified in notification ibid - matter remanded
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