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2001 (5) TMI 276 - CEGAT, NEW DELHIExtract: ....... Following the ratio of these two decisions and both the Circulars issued by the Board, we hold that the Appellants are eligible for exemption under Notification No. 179/77-C.E., dated 18-6-1977. Both the appeals are, therefore, allowed on this point itself without going into the question of as to whether both the units were, in fact, one and same.
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