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2004 (3) TMI 476 - CESTAT, MUMBAIExtract: .......8418.61. While, the claim was allowed by the Commissioner (Appeals), in the Revenue appeal, it has not been demonstrated as to how the exclusion clause can apply to the said heat pump on which the credit has been allowed by the appellate authority. 2. emsp The appeal being vague and without any substance, is required to be rejected. Hence rejected.
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