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2004 (6) TMI 176 - CESTAT, CHENNAIExtract: .......ual production capacity of the Induction Furnace. This case law has no relevance to the issue before me. It seems that the Revenue has not applied its mind, before pressing into service this case law. 6. In view of what has been discussed above, I am of the considered opinion that the Revenue appeal is devoid of merits and is accordingly dismissed.
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