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2000 (6) TMI 285 - AT - Central ExciseExtract: .......ssioned by the appellant. The order for the supply of battery was placed by the appellant. A UPS as a complete system has emerged by the activities of the appellant. Therefore the fact that the goods did not reach the appeallant s factory deoes not appear to have any significance. 12. emsp We therefore, see no reason to interfere. Appeal dismissed.
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