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2002 (10) TMI 190 - CEGAT, MUMBAIExtract: .......ive electric fans by replacement of parts, rewinding of motor, refixing of new and old number plates does not amount to manufacture as it does not result in production of a new excisable commodity. 3. Following the ratio of the above orders, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.
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