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1996 (9) TMI 557 - CEGAT, NEW DELHIExtract: .......an identifiable manner in the sense that the same was not separable easily and could not be marketed as electric motors. 8. emsp Viewed in this light and taking all the relevant considerations into account, we find no infirmity in the view taken by the Collector (Appeals), Central Excise and as a result, the appeal filed by the Revenue is rejected.
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