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Goods Fabrication Not Considered Manufacturing Under Central Excise Laws: Cutting, Drilling, Punching, Welding Excluded.

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....Manufacture - production of goods like tower parts, structures, GT Line, V cross arms, HT/LT line materials - The process of fabrication of columns, purlines etc. by cutting, drilling, punching and welding does not amount to manufacture - AT....

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Goods Fabrication Not Considered Manufacturing Under Central Excise Laws: Cutting, Drilling, Punching, Welding Excluded.