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2003 (10) TMI 550 - CESTAT, MUMBAIExtract: .......l product. They cannot be made without melting metal in the furnace. The decision of the Larger Bench of this Tribunal in Union Carbide India Ltd. v. CCE - 1996 (86) E.L.T. 613 has held that parts of machinery do not fall with the exclusion clause of the explanation under Rule 57A(1). The ratio of this decision will apply. 3. emsp Appeal dismissed.
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