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2003 (3) TMI 157 - AT - Central ExciseExtract: .......nal in Lakshmi Packaging (P) Limited reported in 2000 (117) E.L.T. 333 which has been affirmed by the Supreme Court. Accordingly, following the decision in the case of Lakshmi Packaging (P) Limited, we hold that the processes undertaken do not bring into existence a new commodity. Thus, the impugned orders are set aside and the appeals are allowed.
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