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1988 (12) TMI 179 - AT - Central ExciseExtract: .......l the 7 inputs are essentially required for the manufacture of paper or paper board. We, therefore, hold that the benefit of Notification No. 201/79-C.E. as amended by Notification No. 105/82-C.E. is admissible in respect of the same. In the circumstances, we set aside the order of the Collector (Appeals) and allow the appeal filed by the assessee.
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