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1993 (12) TMI 157 - CEGAT, MADRASExtract: .......the drying has to be done before the finished product is put in the market stream the use of the item in question, therefore, has to be taken to be in or in relation to the manufacture of the finished product. In view of the above we hold that the appellant rsquo s plea has to be allowed with consequential relief. The appeal is, therefore, allowed.
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