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2002 (11) TMI 107 - SC - Central ExciseWhether the goods of the respondents are exempted from whole of the excise duty by virtue of Notification No. 202 of 1988? Held that:- In this case, admittedly, credit had been taken. The respondent was thus clearly not entitled to the benefit of Notification No. 202 of 1988. We see no justification in the argument that merely because goods were included in the table, they became exempted goods. The goods became exempted goods only provided all conditions of the Notification are fulfilled. If any condition of the Notification is not fulfilled, goods are not exempted goods. We are, therefore, unable to uphold the impugned judgment and set aside the same. Parties fairly agree that the High Court has not decided the question of virus of the proviso to Notification No. 202 of 1988.We, therefore, restore the Writ Petition to the file of the High Court. The High Court to decide the limited question of virus of the proviso to Notification No. 202 of 1988 on the grounds urged in the petition.
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