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1998 (11) TMI 223 - CEGAT, NEW DELHIExtract: .......04 and since they have not been excluded from the coverage of the notification, we hold that the Revenue has erred in denying the benefit to parts of transformers. We, therefore, set aside the impugned order and allow the appeal holding that the benefit of Notification No. 160/86 is available to parts of transformers manufactured by the appellants.
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