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    Central Excise

    Manufacture - process undertaken by the respondents do not...

    Ruling: No Manufacturing as MS Rods, Plates, Angles Remain Unchanged; Demand Set Aside.

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    Central ExciseJuly 19, 2016Case LawsAT

    Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. - Demand set aside. - AT

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