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2000 (5) TMI 218 - CEGAT, NEW DELHIExtract: .......erms of Notification 275/88. 4. emsp In the result, we uphold denial of exemption on final products manufactured out of 68.82 MTs of scrap purchased from Plant No. l of the assessees and set aside the denial of the benefit of exemption to final products manufactured out of 141.370 MTs of open market scrap. 5. emsp The appeal is thus partly allowed.
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