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    <title>2000 (8) TMI 434 - CEGAT, NEW DELHI</title>
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    <description>Exemption under Notification No. 281/86-C.E. was held applicable to copper cathodes cleared from the factory to the foundry shop for manufacture of articles used in repair and maintenance within the factory. The Tribunal followed its earlier decisions in the same assessee&#039;s cases and applied the same interpretation to the present matter. On that basis, the duty demand confirmed by the Collector could not be sustained and was set aside as inconsistent with the available exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93992</link>
      <description>Exemption under Notification No. 281/86-C.E. was held applicable to copper cathodes cleared from the factory to the foundry shop for manufacture of articles used in repair and maintenance within the factory. The Tribunal followed its earlier decisions in the same assessee&#039;s cases and applied the same interpretation to the present matter. On that basis, the duty demand confirmed by the Collector could not be sustained and was set aside as inconsistent with the available exemption.</description>
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      <pubDate>Wed, 16 Aug 2000 00:00:00 +0530</pubDate>
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