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2007 (12) TMI 56 - AT - Central ExciseWhether the activity of bending of pipes on job work basis would amount to manufacture or not - held that conversion of pipe into pipe fittings does not involve any manufacture inasmuch as it is only a change of physical shape and size, adopted and modified for the purpose of specific uses - basic issue of manufacture stands decided in favour of the appellant - By following the same and without going to the other aspects, we set aside the impugned order and allow the appeal
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