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1996 (3) TMI 254 - CEGAT, NEW DELHIExtract: .......final product would be an unrealistic approach. The cleaning process is an essential step in the manufacturing process and is connected with it. Without such cleaning process the manufacturing activity will come to a stop, as rightly contended by the learned Counsel. I accept the said plea and set aside the impugned orders. The appeals are allowed.
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