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1994 (8) TMI 153 - AT - Central ExciseExtract: .......es and the case law cited and relied upon by the appellant we hold that the processes undertaken by the appellant in converting Lathe Machine Model HD-50B/1000 m.m. to Lathe Machine Model SB-65/1000 m.m. by undertaking certain processes amounted to manufacture. 16. In this view of the matter, the impugned order is upheld and the appeal is rejected.
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