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2013 (2) TMI 685 - CESTAT MUMBAIExtract: ....... project work. As it was used only for testing purpose, the appellant has complied with the condition of the Notification No. 21/2002, serial No. 230. 9. In view of the above observation, we do not find any merit in the impugned order and the same is set aside. The appeals are allowed with consequential relief, if any. (Dictated in open Court)
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