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1997 (7) TMI 148 - SC - Central ExciseWhether the appellants were not entitled to exemption of Notification No. 119/75-C.E., dated April 30, 1975 since they did not fulfil the conditions of investment and turnover ingrained therein? Held that:- In view of the decision of this Court in Prestige Engineering (India) Ltd. (1994 (9) TMI 66 - SUPREME COURT OF INDIA) and having regard to the findings that have been recorded by the Assistant Collector in the present case that the appellants were getting the newsprint from Tarun Bharat and the editing was also being by Tarun Bharat and only printing job was to be done by the appellants in the press, it must be held that the job-work which was being done by the appellants fell within the ambit of Notification No. 119/75-C.E., dated April 30, 1975 and the appellants were entitled to the benefit of the said Notification. The appeal is, therefore, allowed, the impugned judgment of the Tribunal is set aside and the judgment of the Collector of Central Excise (Appeals) is restored.
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