1998 (6) TMI 240

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..... e appeal filed by the Revenue is whether the respondents can avail of the exemption under Notification No. 53/88 at Sl. No. 40 which prescribes partial exemption when Sl. No. 39 of the said Notification exempts the goods completely subject to the conditions that the inputs are duty paid. 2. Shri H.K. Jain, learned SDR reiterated the grounds contained in the appeal petition filed by the departmen .....

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