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2011 (4) TMI 1120 - CESTAT, MUMBAIWhether process of slitting of HR Coils amounted to manufacture – Held that:- in the case of Rajpurohit GMP India Ltd., (2008 - TMI - 31169 - SUPREME COURT) , slitting and cutting of steel sheets does not amount to manufacture, appeal filed by the Revenue rejected
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