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2001 (11) TMI 138 - CEGAT, COURT NO. II, NEW DELHIExtract: .......judicating authority in the impugned order are not sufficient to come to the conclusion that the appellants had only hired the labour for doing the fabrication work. Accordingly, we hold that the appellants cannot be treated as manufacturer of the goods and only on this point the appeal filed by them is allowed without going into the other aspects.
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