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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Manufacture - process undertaken by the respondents do not ...

Case Laws     Central Excise

July 19, 2016

Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. - Demand set aside. - AT

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