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1993 (12) TMI 130 - CEGAT, NEW DELHIExtract: .......of Partap Steel Rolling Mills (1935) Ltd. and hold that M.S. Rolls manufactured by the appellants rsquo out of rough or unmachined rolls for maintenance and repair of lsquo Rolling Mills rsquo would be eligible for the benefit of Notification No. 281/86. 10. In view of the foregoing, we allow the appeals with consequential relief to the appellants.
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