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1989 (5) TMI 185 - CEGAT, NEW DELHIExtract: .......he repair of transformers in the instant case does not amount to lsquo manufacture rsquo . The appellant is liable to pay duty on the value of spare parts manufactured and used in the old transformers and no duty is chargeable on the labour charges. 14. In the result, we set aside the impugned order and allow the appeal in the aforementioned terms.
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