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1997 (10) TMI 227 - CEGAT, NEW DELHIExtract: .......at mere cutting of strip and insulating it or giving it a loop shape in order to enable it to be fitted to an electric motor during the course of a service operation would not amount to manufacture. We have gone through the various decisions cited by the appellants in the Court. In view of this, we set aside the impugned order and allow the appeal.
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