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2000 (6) TMI 472 - AT - Central ExciseExtract: ....... briquettes. As such, they are also covered by the provisions of Rule 57 (F). As we have already held that the process undertaken by the respondents does not amount to manufacture, we are not giving any findings on this aspect. 6. emsp In view of the foregoing discussions, we reject the Revenue rsquo s appeal. Cross objection also gets disposed of.
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