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1999 (3) TMI 248 - AT - Central ExciseExtract: .......ture of the final product, but is applied to the machine which manufactures the final product. In view of the observation of the ld. Single Member referred to by me in the earlier portion of this Order completely answers the argument of the ld. DR. Appeal of the assessee allowed with consequential relief to the appellants, if any, according to law.
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