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    <title>2018 (1) TMI 159 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that their fabrication activities did not attract excise duty as they did not amount to manufacturing for excise duty purposes. The decision was based on precedents and legal principles established in previous Tribunal orders and Supreme Court judgments, emphasizing that the fabricated structures were not excisable goods.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that their fabrication activities did not attract excise duty as they did not amount to manufacturing for excise duty purposes. The decision was based on precedents and legal principles established in previous Tribunal orders and Supreme Court judgments, emphasizing that the fabricated structures were not excisable goods.</description>
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