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2004 (4) TMI 372 - CESTAT, MUMBAIExtract: .......ning manufacture. 7. emsp The ratio of the above decisions are squarely applicable to the facts of the present case and following the same we hold that the process carried out by the appellants herein during the period in dispute (which is prior to 1-3-1997) does not amount to manufacture and hence set aside the impugned order and allow the appeal.
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