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1999 (8) TMI 154 - CEGAT, NEW DELHIExtract: .......rder-in-Appeal had come up for consideration in the Tribunal rsquo s Order No. 1769/98, dated 10-9-1998 and the Tribunal had held that no process of manufacture was involved therein. Respectfully following Tribunal rsquo s aforesaid decision, we do not find any merit in this appeal filed by the Revenue and the same is rejected. Ordered accordingly.
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