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1997 (7) TMI 294 - AT - Central ExciseExtract: .......n out fit, furnishings, supplies, tools for performing a job. 17. emsp Taking all the relevant facts and circumstances into account, we do not agree with the view taken by the ld. Collector of Central Excise, Baroda in her Order-in-Original dated 28-12-1987. 18. emsp In view of the above discussion, we allow both these appeals. Ordered accordingly.
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