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1999 (9) TMI 541 - CEGAT, NEW DELHIExtract: ....... No. 202/88-C.E., dated 20-5-1988. Accordingly, it was held that exemption thereunder is not admissible. 3. emsp Since the issue involved herein has already been considered and concluded by the Tribunal in the aforesaid case, following the same, we accept the contention of the Revenue and in the result, the appeal is dismissed. Ordered accordingly.
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