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2001 (10) TMI 236 - AT - Central ExciseExtract: .......he present case the factual position is that the Lathe machine is used for the repair of the rollers and there is nothing on record to show that they are used in the manufacture of final product Cold Roll Steel-sheets. In view of the above discussion, I find no infirmity in the impugned order in respect of the Lathe machine. The appeal is rejected.
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