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2003 (8) TMI 269 - CESTAT, NEW DELHIExtract: ....... J.S.S. Printing Industries P. Ltd., 2000 (122) E.L.T. 309 has held that ldquo the work carried out to re-engrave the rollers second, third or fourth time, as the case may be, will not amount to process of manufacture. rdquo Accordingly, we set aside the impugned Order and allow the Appeal without considering the aspect of time-limit and valuation.
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