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2000 (11) TMI 722 - CEGAT, KOLKATAExtract: .......n in question. Accordingly we hold that the benefit of Notification No. 171/88 was not available to the appellants and the value of clearances of waste and scrap have been rightly held to be includible in the aggregate value of clearances computed for the purposes of Notification No. 1/93. Impugned orders are thus upheld and the appeal is rejected.
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