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1998 (8) TMI 275 - AT - Central ExciseExtract: ....... any. Ordered accordingly. Appeal No. E/2236/91-B1 6. emsp We find that issue in this case is similar to the cases referred to above, whether cutting and welding amounts to manufacture is an issue to be considered. In view of discussions and following the ratio of the decisions referred to above, appeal is allowed with consequential relief, if any.
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