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2003 (9) TMI 614 - CESTAT, BANGALOREExtract: .......nt was not running the facilities and not ldquo having the facilities rdquo . The appellant would not have the facility only upon alienation of the relevant machinery and equipment in question. This has not happened. 3. emsp In view of what has been stated above, we find no merit in the contention of the appellant. The appeal fails and is rejected.
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