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2005 (7) TMI 468 - AT - Central ExciseExtract: .......event evaporation and leakages. These storage tanks are essential for storage of the industrial gases. In these circumstances, as serial No. 5 of table under Rule 57Q of Rules the accessory/component of the plant are entitled for credit therefore, the impugned order is set aside and the appeal is allowed. (Pronounced and dictated in the open Court)
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