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1986 (12) TMI 266 - AT - Central ExciseExtract: .......s on behalf of the supplier of the raw material. 7. emsp We, therefore, hold that the Appellate Collector was correct in his conclusion that the respondents were not the manufacturers for purposes of levy of excise duty though the containers have been manufactured out of raw material supplied by the respondents. Accordingly, we dismiss this appeal.
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