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1996 (12) TMI 168 - AT - Central ExciseExtract: .......acement in the present case is much less. Following the ratio of the judgments, we hold that the activity of stripping up the old coating and re-coating the selenium alloy compound does not amount to manufacture and that the identity of the drum remains intact. We set aside the lower order, allow this appeal and direct consequential relief, if any.
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