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1999 (1) TMI 383 - CEGAT, KOLKATAExtract: .......factory would be entitled to the benefit of the Notification. Even though, the goods cannot strictly speaking were manufactured in a workshop within the factory. Accordingly, by following the ratio of the said judgment in the appellants rsquo own case, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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