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1982 (7) TMI 262 - CGOVT - Central ExciseExtract: .......epair done could not be equated with process(s) of manufacture. 9. In view of the above, Government hold that no duty was leviable on these repairs so long as the new components and the fresh material used (if excisable) in the process of repair duly discharged the respective burden of duty. The revision application is disposed of accordingly.
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