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2004 (7) TMI 573 - CESTAT, NEW DELHIExtract: .......t of the same goods is set aside on the ground that processes undertaken by the Paonta Sahib Unit does not amount to manufacture. The denial of credit in respect of the same goods, in view of the earlier order passed by the Tribunal is also not sustainable. In these circumstances, we find no infirmity in the impugned order. The appeal is dismissed.
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