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1993 (3) TMI 215 - CEGAT, CALCUTTAExtract: .......r resolve doubts to ensure that such inputs do not become losers in the modvat stakes. The specific and enlarged definition of manufacture under Section 2(b) of Central Excises and Salt Act, 1944 and the observations of the Honourable Supreme Court in the East End Paper Industries Ltd. case should set the position at rest. 8. The Appeal is allowed.
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