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    <title>2014 (9) TMI 862 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the cutting/slitting and carbon paper insertion processes do not amount to manufacture for Central Excise duty purposes. The processes undertaken by the appellant do not change the fundamental character of the paper, leading to the creation of computer stationery. Relying on legal precedents and settled principles, the Tribunal allowed the appeals, setting aside the earlier orders and granting relief to the appellants.</description>
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      <description>The Tribunal held that the cutting/slitting and carbon paper insertion processes do not amount to manufacture for Central Excise duty purposes. The processes undertaken by the appellant do not change the fundamental character of the paper, leading to the creation of computer stationery. Relying on legal precedents and settled principles, the Tribunal allowed the appeals, setting aside the earlier orders and granting relief to the appellants.</description>
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