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1987 (10) TMI 264 - CEGAT, NEW DELHIExtract: .......mentling, remade, even by substitution of old parts by new parts there was no manufacture of a new commodity involved. 7. Applying the said ratio we hold that in the present instance also the process of reconditioning the worn out dies did not amount to manufacture. We accordingly uphold the order of the Collector (Appeals) and dismiss this appeal.
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