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2002 (11) TMI 521 - AT - Central ExciseExtract: .......nal test/inspection at the instance of the buyers, over and above the testing which forms part of the manufacturing activity do not form part of manufacture. Same is the position in respect of recovery for the same. The demand is erroneous. The impugned order is set aside and appeals are allowed with consequential relief, if any, to the appellants.
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