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2004 (12) TMI 228 - AT - Central ExciseExtract: .......yester film purchased by them in the names of other persons. As the process of metallisation on polyester film has been held to be not amounting to manufacture, there is no question of discharging any duty liability by the appellant company. Accordingly, without going into any other aspect, we set aside the impugned order and allow all the appeals.
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