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2000 (1) TMI 243

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.... Shri A.K. Jain, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The benefit of Notification No. 149/86 has been denied to copper sheets and circles manufactured by the assessees herein on the ground that the inputs for manufacture of the sheets was not copper which is prescribed as a permitted input under the proviso to the Notification. The appellants are not pr....