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1997 (5) TMI 110 - SC - Central ExciseExtract: ....... appeal is allowed. The judgment and order of the Tribunal, insofar as it deals with parts used in the repair of old transformers, is set aside and it is ordered that the assessee is not to be made liable to pay excise duty on the value of parts that it used in the aforestated manner in the repair of old transformers. 11. emsp No order as to costs.
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