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1996 (4) TMI 279 - CEGAT, NEW DELHIExtract: ........ To purify an demineralise the water before boiling it to produce steam for the manufacturing process is not the same as maintenance of plant and machinery. 7. emsp On the reasoning set out in the above order, the appeal also succeeds on merits. The appeal is thus allowed on merits as well as on the ground of the notice being barred by limitation.
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