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1998 (2) TMI 347 - AT - Central ExciseExtract: .......already held that the Exclusion Clause of Rule 57A applies to the plant and machinery and not the parts thereof. As the respondents rsquo case stands fully covered by the Tribunal rsquo s decision in their own case, I do not find any justifiable reason to differ from the same. Accordingly, following the same, I reject the Department rsquo s appeal.
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