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2005 (12) TMI 583 - CESTAT MUMBAIExtract: .......foil into smaller size does not amount to manufacture as character and end-use do not undergo any change on account of such activity. Applying the ratio of the above decision of the Hon’ble Supreme Court, it has to be held that no manufacturing activity was involved. 3. In view of the foregoing, we reject the appeal filed by the Revenue.
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