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1999 (4) TMI 163 - AT - Central ExciseExtract: .......rried out by the Respondents did not constitute rdquo manufacture within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944. 5. emsp Accordingly the ratio of the decision in the case of Markfed Agro Chemical is squarely applicable in the present matter. Following the said ratio we set aside the impugned order and allow the appeal.
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