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1997 (5) TMI 211 - AT - Central ExciseExtract: .......ing the various decisions as referred to in para 5 of the order the Tribunal held that the process of cutting, punching etc. did not amount to manufacture. 11. emsp Taking all the relevant facts and circumstances into account we do not agree with the view taken by the ld. Collector of Central Excise. We set aside the same and the appeal is allowed.
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