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2006 (4) TMI 322 - AT - Central ExciseExtract: .......rames etc. are manufactured. The only activity involved is that of cutting the aluminium sheets to the requisite size for covering the sheds. Mere cutting of aluminium sheets will not amount to manufacture as sheets remains as sheets only. In view of the same, we find no merit it in the appeal and accordingly dismiss the same. (Pronounced in Court)
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