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1999 (1) TMI 256 - AT - Central ExciseExtract: .......im that the materials received by them were obtained by breaking up of ships/boats and other floating structures imported into India, we hold that they were entitled to avail of credit Rs. 600/- PMT and that the provisions of Notification 177/86 are not attracted in the instant cases. We, therefore, uphold the impugned order and reject the appeals.
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