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2002 (3) TMI 138 - AT - Central ExciseExtract: .......ing the exemption is contrary to the policy of the notification. Such a view goes against the dictum of the Supreme Court in Jain Engineering Co. case and the decision of the Tribunal in Nestor Pharmaceuticals Ltd. case. 4. Accordingly, the appeal is allowed with consequential relief, if any, to the appellant after setting aside the impugned order.
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