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1998 (3) TMI 388 - CEGAT, NEW DELHIExtract: .......stalled in the factory and not to machinery used in the factory. Installation of machinery has been correctly considered in the impugned orders. We see no reason to interfere with the finding of the lower authority that the benefit of exemption Notification 281/86 is not available to the appellant for the goods in question. The appeal is dismissed.
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