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2003 (5) TMI 102 - AT - Central ExciseExtract: ....... the jetty was part of the premises. Since within the premises as a whole manufacturing activity was being earned on, the jetty would be covered by the definition of Section 2(e) of the Act. Therefore, the parts of the moving arm would be eligible for the purpose of this rule. The appellant was therefore entitled to take credit. 8. Appeals allowed.
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