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2006 (11) TMI 226 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......y according to the said capacity, there is no provision by which a further duty can be demanded on the ground that assessee had done job work, which was nothing else but use of utilization of part of its manufacturing capacity. 7. We are, thus, unable to hold that any substantial question of law arises for consideration. 8. The appeal is dismissed.
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