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1997 (3) TMI 307 - CEGAT, NEW DELHIExtract: ........ 85/85-C.E. and to determine the extent of exemption under that Notification. 9. emsp After carefully considering the manufacturing activities of the appellants, we agree with the view taken by the Collector of Central Excise (Appeals). In view of the above discussion, there is no merit in this appeal and the same is rejected. Ordered accordingly.
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