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2004 (5) TMI 514 - CESTAT, MUMBAIExtract: ....... a manufacture of endless belts, but is that of fixing ldquo cleat rdquo to the endless belts, which are purchased from the open market. There is no provision under the Central Excise Law to hold that fixing of cleats to endless belts would constitute a process of manufacture. Consequently, the revenue rsquo s appeal fails and the same is rejected.
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