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2004 (12) TMI 197 - CESTAT, NEW DELHIExtract: .......would amount to manufacture. As actual manufacture has not taken place in the factory the benefit of Notification No. 63/95 cannot be denied merely because the goods were transported in a mobile van to the site and mixed together to get explosive in the mines. We, therefore, set aside the impugned Order and allow the appeal filed by the Appellants.
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