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2000 (1) TMI 188 - AT - Central ExciseExtract: .......film only and no new product comes into existence. Applying the ratio of the above decision and Apex Court decision in the case of J.G. Glass Industries cited, supra, we hold that the respondent rsquo s activity of printing on duty paid plain plastic film does not amount to manufacture, and hence, we uphold the impugned order and reject the appeal.
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