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Preheat oven to 200°C
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To prepare cheese sauce, melt butter in saucepan. Stir in flour and cook for 1 minute; gradually whisk in milk, 1 tsp salt and pepper to taste.
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Stir until sauce comes to the boil and thickens. Stir in 1/3 cup parmesan cheese.
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To prepare filling heat oil in large saucepan, add garlic and onion and cook until soft.
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Add the minced beef and stir in spinach, egg, basil and 1/2 tsp each of salt and pepper.
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Add 1 cup of the cheese sauce, mixing well.
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Spread 1 1/2 cups of tomato sauce into a lightly greased baking dish.
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Fill cannelloni with beef mixture and place in a single layer in prepared dish.
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Cover with remaining cheese sauce and garnish with remaining tomato sauce.
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Sprinkle with remaining parmesan cheese.
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Bake uncovered for 30-40 minutes or until sauce bubbles.
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Serve and enjoy with family and friends!