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2017 (2) TMI 1163 - AT - Central ExciseManufacture - whether the the respondent's activity of cutting, stamping and packing from coil to the pieces amounts to manufacture? - Held that: - the activity is confined to cutting of wire from coil form. Even though it is stamped and packed the activity does not amounts to manufacture. Mere straightening of stainless steel wire and cutting into required sizes does not amount to manufacture - In the present case also the similar activity have been carried out by the respondents - demand not sustainable. Appeal dismissed - decided against Revenue.
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