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2008 (11) TMI 509 - CESTAT, AHMEDABADExtract: .......ling as welling as scouring machine and the use of expression ldquo and rdquo between the two only indicates that the exemption is available to both the machines, which operate in different areas. 2. emsp We find, prima facie, merits in the above contention and accordingly, allow the stay petition unconditionally. (Dictated and Pronounced in Court)
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