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2005 (4) TMI 114 - AT - Central ExciseExtract: .......me cannot be denied on the grounds as arrived at by the lower authorities. Intended use is also use as held by the Apex Court, therefore actual use after receipt at the Institute in this case has to be held to be eligible to the benefit. 3. We therefore, set aside the orders and direct the benefit of exemption be granted, in the facts of this case.
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