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    <title>1999 (9) TMI 714 - CEGAT, CHENNAI</title>
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    <description>A small-scale manufacturer clearing phenol formaldehyde resin and bamboo mats was held entitled to exemption under Notification No. 175/86 because the dispute turned on separate exemption limits for different products. The Tribunal followed its earlier view in the same line of dispute that the balance exemption remained available where clearance of one product did not exhaust the limit applicable to the other. As that prior decision had not been reversed or set aside, the appellate authority was justified in adopting it. The exemption benefit was sustained and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Wed, 22 Sep 1999 00:00:00 +0530</pubDate>
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      <title>1999 (9) TMI 714 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=102602</link>
      <description>A small-scale manufacturer clearing phenol formaldehyde resin and bamboo mats was held entitled to exemption under Notification No. 175/86 because the dispute turned on separate exemption limits for different products. The Tribunal followed its earlier view in the same line of dispute that the balance exemption remained available where clearance of one product did not exhaust the limit applicable to the other. As that prior decision had not been reversed or set aside, the appellate authority was justified in adopting it. The exemption benefit was sustained and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Wed, 22 Sep 1999 00:00:00 +0530</pubDate>
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