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1996 (7) TMI 496 - CEGAT, NEW DELHIExtract: .......the following question of law arises for consideration and refer same to High Court of Punjab and Haryana. Whether exclusion of machine, machinery, plant, equipment, tools under clause (i) of the explanation to sub-rule (1) of Rule 57A of the Central Excise Rules, 1944 would cover exclusion of parts of the machine, machinery, plant equipment, tool.
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