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2001 (6) TMI 278 - Central Excise
.......namely tankers can never fall within the fiction of manufacture as envisaged by Note 10 quoted above rdquo . 3. emsp Inasmuch as the issue is decided in favour of the appellants, in view of the decision of the Tribunal, we hold that the appellants are having a prima facie case so as to allow the stay petitions unconditionally. We order accordingly.