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    <title>Supply of Pre-forms for PET Bottles Conversion Not Manufacturing Under Central Excise Laws.</title>
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    <description>Manufacture - PET bottle - if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot make the appellant -assessee as a manufacturer - AT</description>
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      <description>Manufacture - PET bottle - if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot make the appellant -assessee as a manufacturer - AT</description>
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