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1998 (3) TMI 327 - CEGAT, NEW DELHIExtract: .......es. I have gone through the impugned order. I agree with the findings of the lower appellate authority that both the articles are essential for producing the final product. But for their use, final products would not have been manufactured and could not have been manufactured. They are parts of the plant. Hence, I dismiss the appeal of the Revenue.
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