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1999 (11) TMI 540 - AT - Central ExciseExtract: .......o activity of the assessee in those goods, it does not amounts to manufacture. The instant case also find facts are identical with that of the case decided by the Tribunal in Dalmia Industries v. Commissioner of Central Excise, Jaipur. Hence following the said judgment we allow the appeal setting aside the impugned order. The appeal stands allowed.
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