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2004 (3) TMI 275 - AT - Central ExciseExtract: .......pinion that the goods in the present case have attained the stage of fully manufactured goods at the hands of the raw material supplier (Primary manufacturer) and not at the hands of the job worker. Accordingly, we hold that the impugned order is not legal and proper and we set aside the same and allow the appeals with consequential relief, if any.
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