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1987 (1) TMI 215 - AT - Central ExciseExtract: ....... system is engaged, it is a raw material and is an input for that finished product. That was also a case concerned with the exemption given under Notification No. 201 of 1979. In view of the reasonings stated by the learned brother and also in the light of the prior decision of the Tribunal, I agree that the departmental appeal should be dismissed.
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