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2004 (2) TMI 88 - AT - Central ExciseExtract: .......can be taken from Kamrup Industrial Gases Ltd. 11.We, therefore, hold that the appellant was entitled to exercise option not to avail exemption contained under Notification No. 8/99 in respect of five of its products while claiming the benefit in respect of four other items. The order impugned is, therefore, set aside and the appeal stands allowed.
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