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1996 (8) TMI 316 - AT - Central ExciseExtract: .......e Mobile Crane is used would constitute part of manufacturing process. Accordingly, I hold that the appellants were eligible to get the benefit of Rule 57-Q in respect of the Mobile Crane used by them in their factory for handling of raw materials, semi finished goods etc. in the course of manufacture of their final products. The appeal is allowed.
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