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1988 (12) TMI 182 - AT - Central ExciseExtract: .......he goods have been fully manufactured and they are utilised thereafter. Here, the quality control test was done at a stage prior to the stage when the goods could be considered as fit for delivery and fully manufactured in that sense. 5. In the result, we find no substance in these appeals and dismiss all seven of them. Pronouncement in open Court.
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