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2005 (7) TMI 721 - AT - Central ExciseExtract: .......ed 13-5-2004 clarifying the issue that the charges for erection, installation and commissioning are not covered under the category of Consulting Engineer Services, prior to 2003. In view of this clarification, the order passed by the Commissioner (Appeals) is just and proper. There is no merit in the Revenue’s appeal and the same is rejected.
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