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2016 (3) TMI 948 - CESTAT MUMBAIManufacture - whether the process of pleating and embossing does amount to manufacture? - whether the duty cannot be demanded from the job-worker but should be demanded from the supplier of the materials under rule 12B? - Held that:- In view of the clear cut findings and in absence of any evidence to the effect that pleating and embossing results in a permanent change in the fabrics, we are unable to differ with the impugned order concluding that the process of pleating and embossing does not amount to manufacture. - Decided against the revenue.
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