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2004 (4) TMI 338 - CESTAT, CHENNAIExtract: ....... dealing with. Following the finding of the Hon rsquo ble High Court, we hold that the process undertaken by the respondents did not amount to lsquo lsquo manufacture rdquo within the meaning of Section 2(f) of the Central Excise Act and consequently the goods in question was not excisable. The impugned order is affirmed and the appeal is rejected.
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