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1999 (8) TMI 208 - CEGAT, NEW DELHIExtract: .......stores for the consumption on board of a vessel we find force in the contention of the Revenue. Therefore, the Respondents are not entitled to the benefit of Notification No. 70/77-C.E. in respect of Ice Cub Making Cabinets which were supplied to M/s. Voltas. In view of the above discussion the impugned order is set aside and the appeal is allowed.
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