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1996 (8) TMI 194 - AT - Central ExciseExtract: .......nt and machinery cost is less than Rs. 45 lakhs. The exemption cannot be denied to them on the ground that the investment in plant and machinery is more than Rs. 35 lakhs. In these circumstances, in regard to limitation, also demand cannot be sustained for extended period. 7. emsp In the result, we set aside the impugned order and allow the appeal.
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