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of <h1>Tribunal Upholds Exemption for Items Not Deemed Parts of Refrigeration Machinery</h1> <h3>Commissioner of Central Excise, Pondicherry Versus Trinity Engineering</h3> Commissioner of Central Excise, Pondicherry Versus Trinity Engineering - TMI The Asst. Commissioner confirmed a demand on certain items as parts/components excluded from SSI benefit. The Commissioner (Appeals) set aside the demand and penalty. The Tribunal upheld the decision, stating the items were not parts/components of refrigeration machinery and eligible for SSI exemption.
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