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1997 (5) TMI 201 - CEGAT, NEW DELHIExtract: .......da certifying Silicon Carbide Crucibles are required to manufacture industrial furnaces, we have to hold that these in fact are parts of the furnaces. Once it is held that these are parts of furnaces, they would be eligible to exemption under Notification No. 155/86. 7. emsp In the result, we uphold the impugned order and reject the Revenue appeal.
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