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1998 (7) TMI 394 - AT - Central ExciseExtract: .......ibunal decision supra. The observation of the Tribunal about the nature of such exemption made in the decision of the case of Collector v. Madras Radiators and Pressings Ltd. supra will also support the case of the appellants. In this view of the matter, the impugned order is set aside and the appeal is allowed with consequential relief as per law.
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