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2004 (8) TMI 302 - AT - Central ExciseExtract: .......er Rule 57F(4) of the Central Excise Rules as it is an intermediate product which has to undergo several processes before it is used in the final product viz., batteries. The appellants succeed in appeal Nos. E/58, 59 and 60/04 and appeals are accordingly allowed. (Operative portion of the Order was dictated in open Court on conclusion of hearing).
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