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2008 (3) TMI 64 - CESTAT NEW DELHIWhether repair of transformers amount to manufacture - damaged transformers were not brought in for repair but only 2 parts of damaged transformers i.e. tank & core were received - held that process of repair of transformer essentially consisted of replacement of its coil & HT leg coil & change of some minor parts & repair of transformer doesn’t amount to manufacture - appellant are charged under Service Tax for providing repairing service, so they can’t be called manufacturer – appeal allowed
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