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    <title>1998 (5) TMI 274 - CEGAT, MUMBAI</title>
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    <description>Eligibility for exemption under Notification No. 77/83 turned on whether the final product satisfied the prescribed limits on clearance value and investment in plant and machinery. The claim had been rejected as unsubstantiated, but because the same issue for a different period had already been remanded in the appellants&#039; own case, the matter was treated on the same footing. The impugned order was set aside and the case was remanded for fresh adjudication of exemption eligibility.</description>
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      <title>1998 (5) TMI 274 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94179</link>
      <description>Eligibility for exemption under Notification No. 77/83 turned on whether the final product satisfied the prescribed limits on clearance value and investment in plant and machinery. The claim had been rejected as unsubstantiated, but because the same issue for a different period had already been remanded in the appellants&#039; own case, the matter was treated on the same footing. The impugned order was set aside and the case was remanded for fresh adjudication of exemption eligibility.</description>
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