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1983 (8) TMI 273 - AT - Central ExciseExtract: .......n existing installed machinery and not the manufacture and clearance of a news machine. There is, therefore, no justification for including the value of bought-out parts in the value of their clearances for determining their eligibility under Notification No. 176/77-C.E. Accordingly, we allow this appeal with consequential relief to the appellants.
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