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2002 (2) TMI 285 - AT - Central ExciseExtract: .......gment of the Supreme Court in Indian Farmers Fertilisers Coop. Ltd. v. CCE 1996 (86) E.L.T. 177 holding that apparatus or machinery used to clean effluents arising in the factory is part and parcel of the manufacturing process. Therefore except with regard to the credit taken on ceramic tiles, the appeal is allowed and the impugned order set aside.
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