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1992 (10) TMI 186 - AT - Central ExciseExtract: ....... inputs were no longer classifiable under Item 68. It is on this ground that the benefit of set off of duty under Notification 201/79 is not admissible after 16-3-1985. 7. Thus, after consideration of all the aspects of the matter, we find that there is no merit in the appellants rsquo contention. Both the appeals, therefore, fail and are rejected.
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