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2004 (9) TMI 204 - AT - Central ExciseExtract: ....... of Ahmedabad Electricity Co. Ltd. 2. When manufacture does not take place, there can be no consequence under the Central Excise Act, 1944. The reliance of the ld. Advocate on this Bench order in the case of Nirma Ltd. (C-II/84/WZB/2004, dated 7-1-2004 2004 (171) E.L.T. 238 (T) is well founded. We follow the same. 3. Consequently appeal is allowed.
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