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Issues: Whether gold bar manufactured from Anode Slime/Dore Anode was entitled to exemption under Notification No. 6/2002-CE dated 01.02.2002.
Analysis: The issue was treated as already settled by the Supreme Court in the assessee's favour in a prior decision involving the same question. In view of that binding determination, the contrary appellate order could not be sustained.
Conclusion: The exemption was held admissible to the assessee and the appeal succeeded.
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