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2007 (10) TMI 180 - AT - Central ExciseAppellants manufactured parts of Vibration Isolation Systems and claimed exemption u/not.. 6/2002, Entry No. 21. - impugned item can be considered as parts of waste convention devices producing energy so original authority denied the exemption - item 21 of list 9 of not. 6/02 indicates that the exemption is available only for captive consumption – tribunal cannot ignore such condition stipulated in notification so exemption not available
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