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1997 (10) TMI 368 - AT - Central ExciseExtract: .......uts by the wider ambit of the expression ldquo in relation to the manufacture rdquo of the final product as given by the Larger Bench in the above said decision. Applying that ratio, therefore, to the facts of the present case we do not see any reason to interfere with the impugned orders of the Commissioner (Appeals). 6. emsp Appeals are rejected.
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