2002 (10) TMI 190

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Full Text of the Document

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....ndents herein are engaged in the manufacture of various engineering products falling under Chapter 73, 84 and 85 of the Schedule to the Central Excise Tariff Act, 1985. In addition, they also carry out the work of repair at the site on old duty paid equipments supplied by customers. Vide letter dated 1-6-1995, ONGC entered into a lumpsum contract for repair of 5 Nos. of Heat Exchangers by replacem....