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2000 (2) TMI 161 - CEGAT, CHENNAIExtract: .......ics by hydro-extraction machine with the aid or power fabrics do not constitute or ancillary to the process of manufacture and hence it was opined that the benefit of the Notification cannot be denied. Therefore, respectfully following the ratio of the said decisions, the impugned order is set aside and the appeal allowed with consequential relief.
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