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2017 (9) TMI 910 - CESTAT CHANDIGARHManufacture - conversion of aluminium/copper wire into transformer coil - Held that: - the said issue in the assessee’s own case Sub Divisional Officer Punjab State Electricity Board Versus CCE, Jalandhar [2013 (5) TMI 345 - CESTAT NEW DELHI], where this Tribunal has held that the activity undertaken by the assessee does not amount to manufacture, therefore, no duty is payable by the assessee - the process/activity undertaken by the assessee does not amount to manufacture - demand not sustainable - appeal allowed - decided in favor of appellant.
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