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2006 (8) TMI 189 - SC - Central ExciseWhether the assessee was not entitled to the benefit under the exemption Notification No. 205/88-C.E. and subsequent Notification Nos. 5/98-C.E. and 5/99-C.E.? Held that:- As the point involved in the present case is identical to the point involved in Sulzer's case [ 2004 (2) TMI 240 - CESTAT, NEW DELHI ] wherein the benefit of exemption under Notification No. 5/99-C.E. was granted to the assessee who is also in the business of manufacture of turbines and parts of turbines same as assessee in this case the impugned orders are set aside, the appeals accepted and the assessee is held to be entitled to the benefit of Notifications in question. In favour of assessee.
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