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2007 (8) TMI 604 - CESTAT, AHMEDABADExtract: .......in non-usable condition even prior to commencement of the compounded levy scheme. Under these circumstances, we do not find any reason to sustain the demand relating to the period for Nov. 1999 to December, 1999 when the machinery was not admittedly in operation. 5. emsp Appeal is, therefore, allowed with consequential relief. (Pronounced in Court)
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