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2002 (11) TMI 382 - CEGAT, NEW DELHIExtract: .......eliers amounts to manufacture. 5. emsp We note further that the appellant had claimed the benefit of small scale exemption which was granted by the learned Commissioner. This granting of the benefit as small scale unit has not been challenged before us. Thus the appeal filed by Revenue fails on merit. The appeal of Revenue is , therefore, rejected.
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