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2000 (10) TMI 484 - CEGAT, NEW DELHI
Extract:
.......omponent parts. The Tribunal also observed that the Appellants therein had to establish a utility costing over rupees one crores to put the components together. We therefore hold that the process of assembly undertaken by the appellants amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act. The Appeal is thus rejected.