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2000 (10) TMI 260 - AT - Central ExciseExtract: .......s noticed by the Tribunal in the case of Resistance Alloys (I) Ltd. v. CCE, 1996 (84) E.L.T. 507 (T). Following the ratio of all these decisions, we hold that the process undertaken by the Appellants of drawing wire from thicker gauge to thinner gauge does not amount to manufacture. Consequently both the appeals filed by the Appellants are allowed.
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