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2001 (9) TMI 352 - CEGAT, NEW DELHIExtract: .......Pinion and Rotar Air Lock Valve are the parts of kiln in which the molten metal is rotated. The factual aspect is not disputed by the revenue. In view of the above decision of the Supreme Court, and the decision of Tribunal in the case of Century Cement (supra), I find no infirmity in the impugned order. The appeal filed by the revenue is rejected.
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