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1988 (3) TMI 198 - CEGAT, NEW DELHIExtract: .......ification itself. This would also give an indication that when no such word is to be found in the notification the intention was not to deny wholly the benefit if the manufacture was not exclusively out of the waste but to grant it pro rata. 15. In this view I agree that the appeal is to be allowed and the orders of the lower authorities set aside.
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