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2000 (4) TMI 60 - AT - Central ExciseExtract: .......of the duty paid on the pump. We also find that the Commissioner has correctly distinguished the judgments relied upon by the appellants. 8.In view of the above findings, the reference is answered in favour of the Revenue and by confirming the findings in the Tribunal s order in the case of Madras Cements Ltd. (supra). The appeal is also dismissed.
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