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1995 (10) TMI 85 - CEGAT, NEW DELHIExtract: .......apacity to produce the goods increased due to installation of additional machinery. 17. In the light of the above discussion, we hold that the disputed knitting machines imported by the respondents are not eligible to the benefit of assessment as Project Imports. We accordingly set aside the impugned order and allow the appeal filed by the Revenue.
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