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2001 (2) TMI 721 - CEGAT, KOLKATAExtract: .......also note that the Revenue has nowhere contended that by adding the value of lay flat tubes being consumed captively, the value of clearances had exceeded permissible limits under the Notification No. 16/97. 7. emsp In view of our foregoing discussions we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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