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2004 (5) TMI 334 - CESTAT, NEW DELHIExtract: ....... reached at the finished stage. This finding of fact is not challenged by the Revenue. The goods are liable to be entered in the RG 1 register only when they reached the stage of finished goods. The goods were in process of manufacture and not reached the finished stage. Therefore, I find no infirmity in the impugned order, the appeal is dismissed.
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