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1988 (9) TMI 139 - CEGAT, NEW DELHIExtract: .......ordingly, following the direct judgment of Madhya Pradesh High Court we are of the view that the process of grinding and crushing of dolomite lumps into dolomite powder and Chips is not a process of manufacture. Hence all the appeals are rejected while upholding the impugned order. Sole cross-objection herein is also disposed of in the above terms.
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