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2004 (6) TMI 91 - CESTAT, BANGALOREExtract: .......ady given a very detailed order on the activity of transferring un-hydrous ammonia from tanker to cylinders not treating it as manufacture and thus setting aside the order of the original authority. We are fully convinced with the order of the Commissioner (Appeals) and we do not find any merit in the appeal of the Revenue and the same is rejected.
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