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2007 (8) TMI 619 - CESTAT, AHMEDABADExtract: .......t is converted into a coloured product would not amount to manufacture. 5. emsp In view of our foregoing discussion and applying the ratio of the Tribunal rsquo s decision in the case of Paulson Polymers referred supra, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court on 8-8-2007)
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