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1991 (7) TMI 224 - CEGAT, NEW DELHIExtract: .......L.T. 576 (Tribunal). Therefore, the conclusions of the Collector (Appeals) about the availability of exemption under Notification No. 16/83-C.E. to the waste/scrap cleared for home consumption by the respondents herein is well founded, and in this view of the matter, we see no reasons to interfere with his order. The appeal is accordingly rejected.
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