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2001 (4) TMI 122 - AT - Central ExciseExtract: .......ium, vanadium, manganese, zirconium and chromium in different percentages. 6. In the light of the above discussion, we hold that the process of conversion of ingots into round ingots by melting, undertaken by the appellants, does not amount to manufacture and that no duty liability arises. Hence we set aside the impugned order and allow the appeal.
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