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2000 (6) TMI 293 - CEGAT, NEW DELHIExtract: .......ufacture of revised final product also supports their case. 9. emsp It is well settled that in cases where two interpretations are possible on a fiscal statute, the interpretation which is favourable to the assessee is to be preferred. 10. emsp Having regard to the above discussion, we allow the appeal with consequential benefits to the appellants.
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