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2000 (10) TMI 962 - AT - Central ExciseExtract: .......isers a new product had emerged. In Brakes India case brake lining blanks could not be used for motor vehicles without holes and trimming and chamferring. We, therefore, hold that the process undertaken by the Appellant does not amount to manufacture. We thus allow the appeal without going into the other submissions made on behalf of the Appellant.
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