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2005 (3) TMI 185 - AT - Central ExciseExtract: .......y consumed for the manufacture of exempted irrigation equipment. Therefore, the ratio of the Tribunal s order will be squarely applicable. Following the ratio thereof, we hold that the items in question are not liable to duty and therefore, the duty demand and penalty are unsustainable. We set aside the impugned order and allow the appeal as above.
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