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1998 (8) TMI 362 - AT - Central ExciseExtract: .......ed in any activity concerned with or pertaining to the manufacture of finished goods. The forging test pieces in this case, from the facts narrated above, do satisfy this criterion and are covered by the wider expression in relation to the manufacture rsquo of the final product. The impugned order is, therefore, set aside and the appeal is allowed.
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