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1990 (11) TMI 243 - AT - Central ExciseExtract: .......o conclude that the 2 firms are not distinct rdquo . Applying this test in this case, there is no proof of either common funding or financial flowback. In these circumstances, we set aside the impugned order and hold that the appellants are entitled to exemption in terms of Notification No. 71/78. 7. The appeal is allowed with consequential relief.
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