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1994 (12) TMI 150 - CEGAT, NEW DELHIExtract: .......ure. If the term manufacture is to be interpreted in a manner that every old article transforms into a new article after some process, and the same cannot be treated as manufacture of new article, Section 2(f) of the Central Excises and Salt Act, 1944 will become redundant. With these observations, we dismiss the appeal as we do not find any merit.
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