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2008 (4) TMI 105 - AT - Central ExciseRespondents received duty paid MS angles, MS Rods, MS Plates and MS Channels - process of cuffing of the above duty paid angles, rods, plates and channels as per specification and then drilling of holes to the cut pieces to facilitate fastening with bolts and nuts while erecting towers – impugned process do not amount to manufacture as the MS rods, plates, angles, etc. remain the same even after the process have been carried out – no manufacture – duty liability not arise
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