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2011 (10) TMI 420 - AT - Central ExciseCompounded Levy Scheme - Annual Capacity - Held -Cooling zone is neither installed in nor attached to the stenter. Further it is not aiding the process of heat setting or drying of the fabrics but merely cools the fabrics which comes out of the stenter. In view of the above factual position, the inclusion of the cooling zone in the number of chambers used for processing is incorrect in law.
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