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2003 (12) TMI 457 - CESTAT, NEW DELHIExtract: .......al reported in 2002 (142) E.L.T. 12 (S.C.), Commissioner of Central Excise, Nagpur v. Wainganga Sahkari S. Karkhana Ltd. The Hon rsquo ble Supreme Court held that fabrication of trusses, columns and purlins does not amount to manufacture. 5. emsp In view of the above settled position of law, the impugned order set aside and the appeals are allowed.
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