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1994 (8) TMI 160 - AT - Central ExciseExtract: ....... all processes incidental or ancillary to the completion of manufacture of the product. Hence, even otherwise, packing falls within the purview of the definition of Section 2(f) as a process incidental or ancillary to the completion of manufacture of Vanaspati. In the circumstances, the Reference Application is misplaced and therefore, is rejected.
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