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2004 (1) TMI 148 - CESTAT, MUMBAIExtract: .......g the course of manufacture of the final products. The Apex Court s decision cited by the appellants also holds that the process of handling/pumping/transfer/transportation of raw materials is a process in or in relation to manufacture. As such, the impugned order is set aside and the appeal is allowed with consequential benefits to the appellants.
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