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2000 (9) TMI 367 - CEGAT, NEW DELHIExtract: .......ilms were returned to the appellants herein re-cycled and fresh polyester film was manufactured out of the recycled material, thus involving a process of manufacture. The ratio of the Larger Bench decision is directly applicable to the facts of the present case and therefore, following the same, we set aside the impugned order and allow the appeal.
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