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2001 (12) TMI 138 - AT - Central ExciseExtract: .......les, M.S. Channels, steel structure for boiling house, electric wires and cables. 3. In view of the discussions made above, I do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. The appeal of the Revenue is dismissed. The cross-objections filed by the respondents also stand disposed of accordingly.
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