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2001 (10) TMI 209 - AT - Central ExciseExtract: .......g to the input and not partly to ships etc. and partly to inputs. Therefore, the contention of the appellant that the restriction provided under Clause (2) would be applicable only to scrap obtained from breaking up ships of Indian origin can not be accepted. 8. We, therefore, find no merit in the appeal. The appeal thus fails and stands dismissed.
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