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1989 (3) TMI 262 - AT - Central ExciseExtract: .......he deemed credit of unwrought copper, the appellants herein are clearly entitled to deemed credit as the exemption Notification No. 149/86 is a conditional one and the Department has not shown as to whether the conditions for the full exemption had been satisfied in respect of this material. The appeal is, therefore, disposed of in the above terms.
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