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1998 (11) TMI 294 - CEGAT, DELHIExtract: .......ng Authority in clear terms that it lasted in that state only momentarily before it merged with the fabrics. In such a situation, applying the ratio of the cited judgement, we hold that no excisable product comes into existence. We, accordingly, allow this appeal, set aside the impugned order and direct consequential relief to the extent warranted.
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