Central excise amendment defines activity to include new production businesses proposed by existing producers or manufacturers. Activity is redefined to mean production or manufacture of goods and expressly to include any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, thereby broadening the statutory concept of activity under the Central Excise Act.
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Provisions expressly mentioned in the judgment/order text.
Central excise amendment defines activity to include new production businesses proposed by existing producers or manufacturers.
Activity is redefined to mean production or manufacture of goods and expressly to include any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, thereby broadening the statutory concept of activity under the Central Excise Act.
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