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2002 (12) TMI 486 - CEGAT, NEW DELHIExtract: ....... or the trader who has supplied or installed the furnace or crucible. It is an admitted fact that they had installed a furnace of 4 MT capacity, which was modified subsequently. Accordingly, the invoice of the manufacturer or the trader cannot be made the basis for determining capacity. We, therefore, find no merit in the Appeal, which is rejected.
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