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2003 (1) TMI 570 - AT - Central ExciseExtract: .......pport of this contention no evidence is produced by the Revenue. The similar finding is given by the Commissioner (Appeals) regarding Welding Electrodes which are used in the manufacture of capital goods which was not controverted by the Revenue. Therefore, there is no infirmity in the impugned order and the appeal filed by the Revenue is rejected.
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