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1997 (7) TMI 274 - CEGAT, NEW DELHIExtract: ....... is also of no consequence to the issue before us. 8. emsp In the result, we uphold the belief of the Collector that end-use certificates are required for availing of the benefit of Notification No. 234/86. We, however, make it clear that such certificates are not required in case of Notification No. 31/88. The appeal is disposed of in these terms.
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