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2008 (3) TMI 54 - AT - Central ExciseNot 202/88 provide exemption to specified goods falling u/ch 72 & 73, if the same are manufactured out of specified inputs on which duty of excise has already been paid - respondent’s raw material was obtained by breaking up of ships & were cleared by manufacturer under exemption, without payment of duty, so revenue contend that benefit of Not 202/88 wasn’t available – held that nil rate of duty can’t be considered as duty paid - exemption will not be available if inputs are subject to nil rate
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