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1994 (1) TMI 171 - CEGAT, NEW DELHIExtract: .......cate on Dukart and Co. (P) Ltd. is also correct in the facts and circumstances of the case. Question of duty liability on parts of power driven pumps captively used within the factory of production does not arise. Accordingly, we do not see any merit in the case of the Revenue. Hence we allow the appeals with consequential relief to the appellants.
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