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1991 (9) TMI 104 - ITAT BOMBAY-AExtract: .......on the tyre are re-created to catch grip on the road. While this may amount to manufacturing, merely taking out certain impurities from the waste oil and making it usable once again may not. In our opinion, it is a mere process. As a result we do not find any infirmity in the view taken by the learned CIT. 17. In the result, the appeal is dismissed
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