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1996 (4) TMI 281 - AT - Central ExciseExtract: .......treated as an isolated process of maintenance of plant and machinery. To purify and 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 For the above mentioned reasons, the impugned order cannot be sustained. I set aside the same and allow the appeal.
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