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2002 (3) TMI 127 - CEGAT, COURT NO. II, NEW DELHIExtract: .......s, etc.) to remove and sell the goods as they are, without dismantling into their components . Accordingly, we hold that the VAD plant, is not an excisable goods liable to duty of excise. We, thus, set aside the impugned order and allow the appeal. Cross-objections filed by the Revenue also stand disposed of as no new point has been raised therein.
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