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2004 (3) TMI 503 - CESTAT, MUMBAIExtract: ....... fixed in a machine where paper is produced is a part of the machine, there should be no hesitation in concluding that a felt fixed to a frame in a rolling mill is also a part of the machine. I therefore hold that the respondents are entitled to credit under Rule 57Q of the Central Excise Rules, 1944. 7. emsp The Revenue rsquo s appeal is rejected.
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