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2003 (7) TMI 524 - CESTAT, NEW DELHIExtract: ....... Court. The acceptance of revenue rsquo s argument would have the effect of making repair, re-conditioning etc. excisable. That would be against the basic law that only production or manufacture of new goods attracts excise and not repair, re-processing etc. of already existing goods. 5. emsp The appeal is allowed, following our previous decisions.
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