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1995 (1) TMI 179 - CEGAT, NEW DELHIExtract: ....... Notification No. 45/83-C.E., dt. 1-3-1983, denying the benefit of the exemption under the notification to manufacturers who were availing the S.S.I. Exemption under Notification No. 175/86-C.E., dt. 1-3-1986, the respondents were also eligible for the exemption under Notification No. 45/83-C.E., dt. 1-3-1983. 8. The appeal is, therefore, rejected.
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