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1998 (10) TMI 137

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....JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in this case is the eligibility to exemption under Notification No. 202/88 of Iron & Steel rods and bars manufactured by the appellants, from re-rollable materials. The impugned order has denied the benefit on the ground that re-rollable materials are not mentioned as eligible inputs in the notification. ....