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1999 (9) TMI 874 - CEGAT, NEW DELHIExtract: .......uo manufacture rsquo within the meaning of Section 2(f) of the Central Excise Act and consequently the products resulting therefrom would not attract Central Excise duty. The impugned order are therefore, not sustainable. Hence our order dated 26-7-1999 allowing the assesses rsquo appeals and rejecting the Revenue rsquo s appeal as inconsequential.
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