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2005 (9) TMI 453 - CESTAT, CHENNAIExtract: ....... respondents would not be excisable. It is also not out of place to mention that the Tribunal rsquo s decision in the case of Triveni Engineering Works Ltd. (supra) relied on by the appellant was overruled by the Apex Court. 4. emsp The Revenue rsquo s appeals are dismissed. (Operative portion of the order was pronounced in open Court on 26-9-2005)
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