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Transforming Metal Scrap into Stainless Steel is Manufacturing u/s 2(f) of Central Excise Law, Rules AAR.

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Full Text of the Document

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....Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into 'blended metal scrap' - Sorting grade wise - Cutting/Shredding/Crushing and sizing of oversize material - Bundling and briquetting - Blending - proposed activity would amount to manufacture. - AAR....

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