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    <title>Clarification on Wire Drawing: Not Manufacturing for Central Excise; Section 11D Inapplicable When Duty Paid to Government.</title>
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    <description>Manufacture - drawing of wire whether amounts to manufacture or not? - recovery u/s 11D - even if any excise duty the assessee collected from the buyers of the goods and if the same has been paid to the Government&#039;s account, Section 11D has no application - AT</description>
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