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2006 (2) TMI 588 - CESTAT, MUMBAIExtract: ....... Pvt. Ltd. v. CCE, Delhi - 2004 (177) E.L.T. 819 (Tribunal) (iv) Rane TRW Sterling Systems Ltd. v. CCE, Trichy - 2003 (60) RLT 677 (CESTAT) The aforesaid decisions are squarely cover the issue in favour of the appellants. Thus the impugned order is to be set aside, accordingly it is set aside. In the result, appeal is allowed. (Pronounced in Court)
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