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2004 (11) TMI 182 - AT - Central ExciseExtract: .......lete without the process of printing and a new product comes into existence after the printing is carried out on PVC film. Hence, it is clear that Central Excise duty can not be charged again after printing as has been held in the case of J.G. Glass supra. In view of this, we do not find any merit in the appeal filed by Revenue and reject the same.
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