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2001 (12) TMI 110 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ctory of the appellants. In view of this it cannot be said or claimed by the appellants that copper waste and scrap has been used within the factory of production. As the condition of the notification or the tariff heading has not been satisfied the benefit of the same cannot be extended to the appellants. Accordingly both the appeals are rejected.
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