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2005 (10) TMI 304 - CESTAT, NEW DELHIExtract: .......rely applicable. The manufacture of sugar and molasses could not be possible unless the employees of the sugar factory have access to the various components of the sugar manufacturing machinery. I, therefore, held that credit is admissible on ladder and grating. 4. emsp The appeal is thus partly allowed as above. (Order dictated in the open Court.)
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