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1989 (5) TMI 224 - AT - Central ExciseExtract: .......s also nothing but Electric Motor. The item with its specific description was included as an input only in their letter dated 19-11-1986. The Collector rsquo s findings in this regard are therefore well founded. Hence the order to reverse credit availed of in respect of Dynodrive is valid and is upheld. The appeal is disposed of in the above terms.
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