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2019 (3) TMI 1501 - CESTAT MUMBAIProcess amounting to manufacture or not - fabrication of various items - section 2(f) of Central Excise Act, 1944 - Held that:- The issue decided in appellant own case MCCOY ARCHITECTURAL SYSTEMS PVT. LTD., AJAY ARTREYA VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI – V [2018 (2) TMI 792 - CESTAT MUMBAI], where reliance placed in the case of Shapoorji Pallonji [2005 (4) TMI 91 - HIGH COURT OF JUDICATURE AT BOMBAY] where it was observed that the cutting / drilling / welding steel channels angles, etc. and thereafter erecting, them does not amounts to excisable production. Appeal dismissed - decided against Revenue.
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