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2000 (10) TMI 63 - CEGAT, COURT NO. II, NEW DELHIExtract: .......as been confirmed by the Supreme Court, we hold that 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. 18.It, therefore, follows that the orders passed by the departmental authorities cannot be sustained. Appeals are allowed with consequential reliefs, if any.
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