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2001 (2) TMI 726 - CEGAT, NEW DELHIExtract: .......reas in the Order-in-Appeal, there is a specific finding that these items are used with the machines for supply of electricity. This finding of fact was not challenged by the Revenue even in appeal. Therefore, now Revenue wants to raise a question of law based on new facts, which is not permissible. Therefore, the reference application is rejected.
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