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2005 (3) TMI 507 - CESTAT, CHENNAIExtract: .......that the process may be simple or cumbersome which is immaterial, what is material is whether a new product has emerged as a result of the process undertaken by the assessee. In view of this, we hold that the process undertaken by the assessee in the present case, amounts to manufacture and Central Excise duty is chargeable. The appeal is rejected.
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