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1999 (8) TMI 274 - CEGAT, NEW DELHIExtract: .......al held that the process of joining headers to the electrodes does not amount to manufacture. In this case, the Tribunal followed the earlier order in Appeal No. E/1614/97-B in appellants rsquo own case. 6. emsp In view of the earlier decisions of the Tribunal, in appellants rsquo own case, the impugned order is set aside and the appeal is allowed.
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