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2004 (5) TMI 578 - AT - Central ExciseExtract: ....... removal. Even otherwise as was held by this Tribunal in Ammonia Gas Supply Company Ltd. vs. CCE, New Delhi the activity willnot amount to manufacture arid there cannot be any duty liability. 8. For the above reasons, we set aside the order impugned and allow the appeal. Operative part of the order already pronounced in the open Court on 26.5.2004.
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