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2018 (2) TMI 1969 - CESTAT ALLAHABADValuation - sealing of machinery and closure of operation - case of Revenue is that once a machine is installed, it shall be determined to be an operating packing machine - HELD THAT:- We are not in position to appreciate the argument of Revenue that once a machine is installed, it shall be treated as operational machine even if the machine was sealed in such a manner that it became unoperative. We do not find any merit in the grounds raised by Revenue. Appeal dismissed - decided against Revenue.
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