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2005 (8) TMI 177 - AT - Central ExciseExtract: .......he present case Flux arises out of galvanization and the fact such flux is sold in the market does not lead us to the conclusion that it arises out of a process of manufacture. Following the ratio laid down in the case cited above, we reject the Department s appeal and upheld the order of Commissioner (Appeals). (Operative part pronounced in Court)
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