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1995 (8) TMI 165 - CEGAT, NEW DELHIExtract: .......s does not amount to manufacture. 12. emsp In Collector of Central Excise v. Maize Products Ltd. - 1994 (73) E.L.T. 390, it has been held that reconditioning of duty paid Dextrons Powder into Glucose does not amount to manufacture. 13. emsp In the result, the impugned order is unsustainable in law and the same is set said and the appeal is allowed.
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