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1996 (11) TMI 142 - CEGAT, NEW DELHIExtract: .......ocess of manufacture. The Tribunal rsquo s decision in the present case that the Chiller Water Coils and Weighing Scales were used in the producing or processing of goods is in line with the above mentioned judgments. The order does not give rise to any question of law requiring a reference to the High Court. The Reference Application is dismissed.
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