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    <title>1983 (10) TMI 242 - CEGAT NEW DELHI</title>
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    <description>The Tribunal rejected the appeal, ruling that the use of power in moving raw materials before manufacturing synthetic detergents disqualified the appellant from the exemption under Notification No. 101-66-C.E. The case emphasized the significance of accurately interpreting exemption conditions and the impact of power usage at different manufacturing stages. The discrepancy with prior High Court decisions emphasized the necessity for clear and uniform legal interpretations.</description>
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      <description>The Tribunal rejected the appeal, ruling that the use of power in moving raw materials before manufacturing synthetic detergents disqualified the appellant from the exemption under Notification No. 101-66-C.E. The case emphasized the significance of accurately interpreting exemption conditions and the impact of power usage at different manufacturing stages. The discrepancy with prior High Court decisions emphasized the necessity for clear and uniform legal interpretations.</description>
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