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1998 (1) TMI 213 - CEGAT, NEW DELHIExtract: .......ld not work and no sugar can be produced. In these circumstances, the adjudicating authority held that goods in question are used for maintenance of machines and are not related to manufacture of final product. 8. emsp In view of the above discussion, I do not find any infirmity in the impugned order. The appeal filed by the appellant is dismissed.
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