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2005 (12) TMI 195 - CESTAT, NEW DELHIExtract: ....... that the welding rods are used for repairing and fabrication and hence the decision of Larger Bench squarely covers the case before me. 7. In view of the circumstances as explained above, I feel that the order of the Commissioner (Appeals) is correct and legal and does not require any interference. Appeal dismissed. (Order pronounced on 13-2-2006)
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