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2002 (6) TMI 248 - CEGAT, NEW DELHIExtract: .......ressed with the aid of hand on taps, valves and cocks and thus the operation cannot be termed as an operation of manufacture for purpose of Section 2(f). 8. emsp Having regard to the above discussion, we hold that affixing of ticklies on taps, valves, and cocks does not amount to manufacture. In the circumstances, the appeal of Revenue is rejected.
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