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1998 (7) TMI 199 - CEGAT, MADRASExtract: ....... of the matter, the finding arrived by the Commissioner that in terms of Section 2(e) the factory having come into existence only on their obtaining registration is correct finding and requires to be upheld. There is no other point raised by the revenue for consideration. Hence, I do not find any merit in this appeal and, therefore, it is rejected.
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