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2002 (11) TMI 106 - SC - Central ExciseExtract: .......led. The appellants are, therefore, entitled to the benefit of exemption under the notification in regard to so much of the excise duty as is proved to have been paid on such melting scrap under Item 26 of the first Schedule. Accordingly, the orders under challenge are set aside and the civil appeals are allowed. There will be no order as to costs.
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