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2001 (6) TMI 95 - AT - Central ExciseExtract: .......ind there is no justification for making such interpretation. Storage of the final product is also an ancillary and auxiliary process and would amount to manufacture in terms of Section 2(f) of the Central Excise Act. 1994. 3. The appeal therefore succeeds and is allowed with consequential relief if any. 4. Stay application also stands disposed of.
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