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2000 (5) TMI 363 - CEGAT, CHENNAIExtract: .......oilers, the boilers is specially designed for use of agricultural waste etc. i.e. non-conventional fuels and therefore the said decision stands distinguished on facts. 5. emsp In view of the aforesaid analysis and findings, we find no merit in the Revenue s appeal which compels us to interfere with the order impugned. Hence, the appeal is rejected.
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