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1984 (2) TMI 344 - AT - Central ExciseExtract: .......63 S.C. 791) and South Bihar Sugar Mills Ltd. v. Union of India and Another, conversion of acetic acid into acetic anhydride amounts to manufacture as envisaged by Section 2(f) of the Central Excise Act, and therefore, the appellants are not entitled to exemption under Notification No. 119/75-C.E., dated 30-4-1975. I, therefore, reject this appeal.
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