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1999 (11) TMI 136 - CEGAT, NEW DELHIExtract: .......t. The notification provides exemption, if the excisable goods manufactured in a factory are used for the purpose of repair or maintenance. It has not been disputed that the items in question is used for maintenance of the furnace, and as such benefit of Notification No. 281/86 will be available to the appellants. Accordingly the appeal is allowed.
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