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2002 (2) TMI 226 - CEGAT, MUMBAIExtract: ............ nd Co. v. CCE in Appeal E/2891 and 3405/2000 2001 (132) E.L.T. 287 (Tribunal) . 2. Following the ratio of that decision, we hold that the product that came into existence at the hands of the appellant was not as a result of the manufacture and no duty was payable on it and allow the appeal and set aside the impugned order.
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