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2002 (10) TMI 148 - AT - Central ExciseExtract: .......ince the goods after slitting continued to be known by the same nomenclature in the market, the test of manufacture as envisaged by the Supreme Court is not fulfilled. As a result the appeal of the assessees succeed and are allowed. 16. On these findings, we find that nothing survives in the appeals filed by the Revenue and are therefore dismissed.
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