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2000 (10) TMI 146 - AT - Central ExciseExtract: .......into existence. In the light of the above discussions, we find that the activity undertaken by the respondents is not that of manufacture but is that of repair and since repair is covered by Rule 57F(2) as indicated above, we do not find any legal infirmity in the impugned order. Accordingly, the impugned order is upheld and the appeal is rejected.
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