2001 (4) TMI 164

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....aram, Member (J)]. - Both sides submit that the main issue involved in these appeals is eligibility of certain machinery items such as Roller assembly, Gauges, Push Trolleys, Conveyers etc. manufactured in the factory to exemption under Notification No. 217/86-C.E. This issue remains covered by the decision of the Larger Bench of the Tribunal in the case of Commissioner Central Excise, Indore v. M....