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2018 (12) TMI 1100 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - appellant purchased brake shoes and batteries in finished condition from the manufacturers and was clearing them from their factory after doing fresh packing - Held that:- Revenue has not rebutted the fact that the said machines were purchased by the assessee under the cover of invoices mentioned in the order of Commissioner (Appeals). There is no evidence produced by the Revenue rebutting above finding of fact - appeal dismissed - decided against Revenue.
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