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2004 (6) TMI 92 - AT - Central ExciseExtract: .......paid whitener to make pre-mix coffee/pre-mix tea and mere mixing of chocolate powder with sugar and skimmed milk to make drinking chocolate, does not amount to manufacture as per Sec. 2(f) of the Central Excise Act, 1944 and accordingly answer this issue also against the Revenue. 8. In the result, we uphold the impugned order and reject the appeal.
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