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    <title>2001 (9) TMI 214 - CEGAT, CHENNAI</title>
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    <description>The Tribunal held that the process of rubberising and re-rubberising does not amount to manufacture, as established by previous judgments, including the Apex Court&#039;s rulings. Additionally, the demands were found to be barred by time, leading to the decision to set aside the Commissioner&#039;s order and allow the appeal with consequential relief.</description>
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