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2001 (11) TMI 814 - CEGAT, MUMBAIExtract: .......consideration of any machine, machinery etc. and not parts thereof. In the light of the omission of the parts of the machine, it cannot be held by taking into consideration the exemption as required that the parts of these machines would fall within the category of exempted inputs. We therefore find no reason to interfere. 6. emsp Appeal dismissed.
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