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1987 (7) TMI 461 - AT - Central ExciseExtract: ....... this is so nor in our view this can be held as manufacture in terms of Section 2(f) of the Central Excises and Salt Act, 1944. We therefore hold that the Collector (Appeals) was right in holding that inasmuch as the appellants manufactured only aluminium medium, the duty was liable to be paid only on that product. The appeal is therefore rejected.
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