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1996 (12) TMI 211 - CEGAT, NEW DELHIExtract: .......e or processing of goods would fall within the expression ldquo in the manufacture of goods. rdquo In line with the approach taken in this catena of decisions, the decision taken by the Collector (Appeals) in extending the benefit of Rule 57Q to the items in question cannot be faulted and has to be upheld. I hold accordingly and dismiss the appeal.
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