2000 (5) TMI 507

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..... hana Wadhwa, Member (J)]. The benefit of Notification No. 53/88-C.E., dated 1-3-1988 and Notification No. 14/92-C.E., dated 1-3-1992 has been denied to waste and scrap generated in the appellant s factory out of PVC Compounds on the ground that the conditions of the said notifications are not fulfilled inasmuch as no duty has been paid on PVC compounds on account of same having been used cap .....

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