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2003 (9) TMI 180 - AT - Central ExciseExtract: .......ut the use of the said parts. There is no dispute in the Revenue s appeal to the effect that the Nacelle Body and the supporting structurals have been manufactured according to the specific design of the Wind Mill without which the Wind Mill does not come into existence. As such we do not find any merits in the Revenue s appeal and reject the same.
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