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1998 (7) TMI 169 - CEGAT, NEW DELHIExtract: ........ DR is applicable to the facts of the present case. Looking to all the facts and circumstances of the case, we hold that Steel sheets are neither parts of molasses tanks nor are they equipment, plant or machinery or their parts. In the circumstances, we do not see any reason to interfere with the impugned order. The Appeal is, therefore, rejected.
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