1998 (6) TMI 240

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....dents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by the Revenue is whether the respondents can avail of the exemption under Notification No. 53/88 at Sl. No. 40 which prescribes partial exemption when Sl. No. 39 of the said Notification exempts the goods completely subject to the conditions that the inputs are duty paid. 2. Shri H.K. Jain, learn....