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2001 (4) TMI 270 - CEGAT, MUMBAIExtract: .......by the assessee. The assessee does not manufacture huge quantity of goods requiring to be waived by a weigh- bridge. Instead of that he uses Portable weighing machine which can weigh up to one tonne. Therefore actual usage of the same for the factory cannot be denied. I therefore find the Department rsquo s case is very weak. Hence it is dismissed.
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