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1997 (12) TMI 252 - CEGAT, MUMBAIExtract: .......sive wear and tear on the interchangeable machine tool, it would also result in damage to the workpiece, for the reason that the surface of the workpiece which is in contact with the interchangeable tool would be damaged by heat resultant. This, too would qualify as an input. 9. emsp Appeals allowed. Impugned orders set aside. Consequential relief.
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