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1993 (9) TMI 192 - CEGAT, NEW DELHIExtract: .......use appeared as a result of such processing. Under these circumstances on the ratio of the decisions quoted above, we hold that the processes carried out by the respondents did not constitute lsquo manufacture rsquo within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944. 8. In view of the above discussion we reject the appeal.
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