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2001 (7) TMI 857 - CEGAT, CHENNAIExtract: .......ply to the facts of this case. The said note would only apply if these items were being solely or principally used along with Air Conditioning or Refrigeration machine. As they are not used in the Refrigeration machinery at all, the impugned order is correct in law and requires to be upheld. There is no merit in the appeal and the same is rejected.
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