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    <title>2003 (12) TMI 457 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the fabrication of columns, beams, and purlins did not amount to manufacturing under the Central Excise Act, following legal precedents. The decision favored the appellants, setting aside the impugned order and allowing the appeals. This ruling aligned with previous Tribunal and Supreme Court judgments that established such fabrication activities did not meet the statutory definition of manufacturing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=110801</link>
      <description>The Tribunal held that the fabrication of columns, beams, and purlins did not amount to manufacturing under the Central Excise Act, following legal precedents. The decision favored the appellants, setting aside the impugned order and allowing the appeals. This ruling aligned with previous Tribunal and Supreme Court judgments that established such fabrication activities did not meet the statutory definition of manufacturing.</description>
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