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Do grinders used by saw mills to sharpen planer knives and saw blades qualify for the PM&E exemption?

April 26, 2017blades grinders knives mills planer qualify saw sharpen Used

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Do grinders used by saw mills to sharpen planer knives and saw blades qualify for the PM&E exemption?

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No. Machinery or equipment used to maintain and repair exempt production machinery or equipment does not qualify for the PM&E exemption as it is not used directly in the manufacturing process.