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1997 (4) TMI 205 - CEGAT, NEW DELHIExtract: .......onsidered as a machine for exclusion from the purview of the Rule 57A of the Central Excise Rules, 1944. 5. emsp On the facts and circumstances of the case, we find no infirmity in the view taken by the ld. Collector of Central Excise (Appeals), Calcutta and as a result there is no merit in this appeal filed by the Revenue and the same is rejected.
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