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The Commissioner Of Central Excise, vs M/S Mahindra & Mahindra Ltd., on 16 April, 2018

In view of the question of law already being answered in the aforesaid judgment, we answer the substantial question of law in favour of the assessee and against the revenue by holding that the Tribunal was justified in allowing the appeal of the respondent by following the judgment of this Court in the case of M/s.Slovak India Trding Co. Pvt. Ltd., vs. CCE, Bangalore reported in 2006 (205) ELT 956 (Tri.-Bang). The appeal is disposed off accordingly.
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