2008 (10) TMI 50

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....s. Aruna Gupta, Advocate, Ms. Anil Katiyar and Shri P. Parrneswaran, Advocates, for the Respondent. [Order]. -This batch of Civil Appeals raise a question of law as to whether goods obtained in the process of dismantling of a ship such as angles, plates, rounds and heavy steel pipes etc. would constitute "manufacture" under Central Excise Act? It is the case of the appellants assessees herein tha....