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1992 (7) TMI 216 - AT - Central ExciseExtract: .......ra 9 of the later Pratap Steel Order. 8. In the light of the above discussion, we hold that the processes carried out by the appellants do not constitute manufacture so as to fall within the ambit of Section 2(f) C.E.S.A., 1944. We therefore set aside the impugned order and allow the appeals with consequential relief, if any, due to the appellants.
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