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1984 (3) TMI 76 - ITAT AHMEDABAD-AExtract: .......t process may be, if the result does not satisfy the test in the case of Delhi Cloth and General Mills Co. Ltd., i.e., no new article is produced, there is no manufacturing. For the above reasons, we hold that the assessee was engaged in manufacturing activity and, thus, entitled to the investment allowance. 6. In the result, the appeal is allowed.
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