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2003 (1) TMI 224 - AT - Central ExciseExtract: .......Denim has been affirmed by the Supreme Court. Thus following the ratio of the said decision we hold that the benefit of Notification No. 8/97-C.E. is not available to the Appellants as they have used the imported raw material in the process of manufacture of the goods cleared in D.T.A. We, therefore, reject both the appeals filed by the Appellants.
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