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2004 (10) TMI 434 - CESTAT, CHENNAIExtract: .......uo Draw Frame used by Sudarshanam Spinning Mills Ltd. The period of dispute in the instant case is also prior to 21-10-1994. The issue in the present case thus squarely stands covered in favour of the assessee by the Tribunal rsquo s decision cited by the Consultant. 3. emsp In the result, the impugned order is set aside and this appeal is allowed.
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