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2000 (11) TMI 794 - AT - Central ExciseExtract: .......achinery should necessarily be treated as machinery used in the manufacture of such goods. Following the ratio of the Larger Bench rsquo s decision, both bottom work platform and M.S grating cannot be said not to have been used in connection with the manufacture of the goods by the Respondents. We, therefore, reject the appeal filed by the Revenue.
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