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2003 (7) TMI 506 - AT - Central ExciseExtract: .......g of the lsquo components rsquo of the entity being manufactured in this case. There is nothing improper in the Commissioner to have relied upon the certificate from the authority concerned. (d) No valid grounds to upset the order of the Commissioner, are found. 5. emsp The appeal is, therefore, required to be rejected. 6. emsp Ordered accordingly.
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