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2002 (1) TMI 1335 - ITAT MADRASExtract: .......asse is not a final product. Therefore, the provisions of Rule57CC would not be applicable in their case as held in the, case Rudra Bilas Kisan Sahakari Chini Mills Ltd. (supra) and respectfully following the above judgment, we reject the revenue appeal by confirming the orders in appeal. Ordered accordingly. (Dictated and pronounced in open Court)
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