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2003 (6) TMI 261 - AT - Central ExciseExtract: .......he fact of insulation. Both before and after insulation serve the same purpose. Insulation therefore would not amount to manufacture. The same view has been taken by the Tribunal in I.G.E (India) Ltd. v. CCE - 1998 (101) E.L.T. 362. Consequently the department rsquo s appeal does not survive. 3. emsp Appeal 1037/98 allowed. Appeal 343/99 dismissed.
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