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1997 (4) TMI 173 - CEGAT, NEW DELHIExtract: .......d in their submission that the benefit of exemption was required to be given to them, in view of decisions, on similar cases by the Tribunal allowing benefit in such or similar circumstances. 10. emsp Therefore, following the ratio of our own order in the case of Shyam Oil Cake and the case law cited above, we allow the appeal for the same reasons.
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