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2001 (8) TMI 251 - CEGAT, CHENNAIExtract: .......xtile machines need not be answered. The Commissioner (Appeals) has relied upon the judgment rendered by the Hon ble Supreme Court in the case of Bombay Chemicals v. CCE (supra) which squarely applies to the facts of the present case and we see no reason to take a different view. We find no merit in the Revenue appeal and the appeals are dismissed.
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