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2001 (9) TMI 607 - CEGAT, KOLKATAExtract: .......rforation throughout the length. The said pipe is also fixed to the roof by civil work on top of the cooling tower. As such we find that the Commissioner (Appea1s) was correct in holding that the said pipes cannot be held to be excisable. We do not find any infirmity in the view taken by the Commissioner (Appeals). Accordingly we reject the appeal.
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