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1997 (6) TMI 168 - AT - Central ExciseExtract: .......he type of kiln that is used. In the above view of the matter we are of the view that the learned lower authority has rightly interpreted the notification to hold that inasmuch as the appellants have production capacity of cement more than 200 tonnes per day they would not be eligible to the benefit of notification. We therefore dismiss the appeal.
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