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2001 (10) TMI 240 - AT - Central ExciseExtract: ....... rods, as the case may be, were used for replacement of damaged parts of one or the other machinery. The same is the situation in the instant case. The reliance placed by ld. Counsel on the cited case law is quite apposite to the issue at hand. I would follow the cited case law. The impugned order, therefore, is set aside and the appeal is allowed.
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