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2015 (11) TMI 85 - AT - Central ExciseManufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held that:- In view of the decision of Assessee's own previous case [2015 (6) TMI 401 - CESTAT NEW DELHI]; activity undertaken by the appellant does not amount to manufacture. Consequently, appellant are not required to pay duty. In these circumstances, we set aside the impugned order - Decided in favour of assessee.
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