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1999 (8) TMI 366 - AT - Central ExciseExtract: .......e exemption to a manufacturer and not to a factory, the language used speaks invariably is ldquo by a manufacturer from one or more factories. rdquo In the circumstances, it is not permissible to treat the phrase ldquo same factory rdquo as the same unit or manufacturer. The appeal is misplaced and has to fail. Accordingly, the appeal is dismissed.
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