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2007 (1) TMI 433 - CESTAT, NEW DELHIExtract: .......d for repair and maintenance of machines. No further particulars are given or any evidence was produced to show which items are used as parts of which machines. In this situation I find no infirmity in the impugned order where the credit was given to the appellant. The appeal is dismissed. (Order dictated and pronounced in the open Court on 8-2-07)
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