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2003 (6) TMI 86 - AT - Central ExciseExtract: .......e Larger Bench of the Tribunal in the case of J.S.S. Printing Industries P. Ltd., supra, has held that the work carried out to re-engrave the rollers second, third or fourth time, as the case may be, will not amount to process of manufacture. Accordingly, we find no reason to interfere with the impugned Order and reject the appeal filed by Revenue.
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