2004 (5) TMI 75

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....ad Travelling (EOT) Cranes are liable to excise duty or not.  In the order under appeal, the Tribunal proceeded on the basis that the Revenue's contention that the activity of the appellant in the manufacture and clearance of the complete crane in semi-knocked down condition or is manufacture of crane parts had already been decided by the Patna High Court [1988 (33) E.L.T. 297 (Pat.)] in the ....