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2006 (2) TMI 541 - CESTAT, MUMBAIExtract: .......hey cannot be held to be connected with the manufacturing activity so as to include their value in the assessable value of packing machine. 3. emsp After hearing the ld. DR, we find that the issue is prima facie covered by the decision of this Tribunal referred to supra. We accordingly allow the stay petition unconditionally. (Pronounced in Court.)
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