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2008 (5) TMI 389 - AT - Central Excise‘Paper and paperboard or articles made there from’ - exemption under Notification No. 6/2002-C.E., as amended by Notification No. 48/2004-CE., dated 10-9-04 (S. No. 86A) - Central Pulp & Paper Research Institute and IIT, Roar in their separate opinion have opined that the appellant’s plant appears to be suitable for pulping agricultural residues - unit of the appellants are eligible for the benefit of exemption.
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