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2008 (10) TMI 7 - SC - Central ExciseWhether cutting and slitting of steel sheets of polyester films used for lamination purposes amounts to manufacture – exigibility - Circular no. 584/21/2001 dated 7-9-01 took the view that the processes in question amounts to manufacture – but subsequent Circular no. 811/8/2005 dated 2-3-05 withdraws the earlier Circular dated7-9-01 – hence there is no merit in contention of revenue that process amounts to manufacture – Board’s circular is binding on revenue – revenue’s appeal dismissed
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