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2004 (1) TMI 202 - AT - Central ExciseExtract: .......ocess of manufacture as described supra, no power is used in the manufacture of rosin and turpentine oil. The fact that water is pumped up to the overhead tank does not amount to manufacture with the aid of power. The appellants are entitled to the benefit of exemption. 10.The appeal is allowed. The order of the Commissioner (Appeals) is set aside.
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