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2001 (4) TMI 764 - AT - Central ExciseExtract: ....... Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 wherein the Tribunal has held that exemption is available only for production within the workshop situated within a factory and used for repairs or maintenance of machinery installed therein, while it is not the case of the assessee that the goods were so used. Appeals are disposed of in the above terms.
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