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1994 (3) TMI 190 - AT - Central ExciseExtract: .......s have been manufactured in a factory and are intended for use in the factory in which they were manufactured, the exemption straight away applies. As stated earlier, the levy of excise duty is on manufacture and not on saleability, as already noted from the rulings cited above. 10. In the result, the impugned order is set aside and appeal allowed.
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