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2008 (10) TMI 143 - AT - Central ExciseReturned goods - modification - Motor received back, then it is dismantled and certain modifications are made and later is cleared again – these modification cannot be tread as manufacture – “stator” and “rotor” were already in the Motor so modification in them would not amounts to manufacture - Once it is considered that the process does not amount to manufacture, then the appellants should pay an amount equal to the credit taken by them
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