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2000 (3) TMI 1103 - AT - Central Excise

  1. 2019 (11) TMI 1578 - AT
  2. 2001 (12) TMI 131 - AT
The Appellate Tribunal CEGAT New Delhi upheld the decision that processes like cutting, drilling, painting, and galvanizing on steel products do not amount to manufacturing. The Tribunal referred to previous decisions and Supreme Court rulings to support this conclusion. The appeal filed by the Revenue was rejected.

 

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