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1998 (12) TMI 205 - CEGAT, NEW DELHIExtract: .......nufactured, was admissible. 7. emsp Taking all the relevant facts and considerations into account, I do not agree with the view taken by the ld. Commissioner of Central Excise (Appeals) with regard to the use of air-conditioner by M/s. Pharmasynth where the capsules in question were produced. As a result, the appeal is allowed. Ordered accordingly.
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