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2000 (4) TMI 330 - CEGAT, NEW DELHIExtract: .......ount to manufacture. The Commissioner himself has mentioned in the impugned Orders that there is no such allegation levelled against them that Central Excise duty is being demanded on the grounds that they were affixing their brand name of the goods purchased by them. In view of this we set aside the impugned Orders and allow all the three appeals.
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