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2000 (7) TMI 564 - AT - Central ExciseExtract: ....... make them disentitled to the benefit of the said notification inasmuch as, as already observed the said notification is not dependent upon the end use condition of the items. As such, we do not find any infirmity in the order of the Commissioner (Appeals), relevant paragraph of which has been reproduced above and reject the Revenue rsquo s appeal.
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