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1999 (6) TMI 220 - CEGAT, NEW DELHIExtract: .......le 57Q includes machines, plants, tools and appliances used for producing or processing any goods for manufacture of final product even prior to Notification No. 11/95-C.E., dated 16-3-1995 and Notification No. 14/96-C.E., dated 23-7-1996. In view of the decisions of the Tribunal, there is no infirmity in the impugned order. The appeal is rejected.
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