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1997 (3) TMI 273 - AT - Central ExciseExtract: .......e that the inputs were of the type covered by the exclusion provision relating to non-duty paid nature of the goods. The same position holds good in present case also. Respectfully following the series of Tribunal decisions including the Larger Bench decision in the Machine Builders rsquo case, I set aside the impugned orders and allow the appeals.
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