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1987 (2) TMI 82 - CEGAT, NEW DELHI-LB
Extract:
.......t. If that is not a manufacturing process and if that is not an activity producing a commodity, it is difficult to see what else would answer description of manufacturing activity. (emphasis supplied) 42.In the result, the appeal, in my opinion, deserves to be dismissed. 43.In view of the majority decision on the first issue, the appeal is allowed.