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1999 (4) TMI 384 - CEGAT, MUMBAIExtract: .......onclusion of the Collector that this does not amount to manufacture. Accordingly it has to be accepted that none of the process amounted to manufacture and hence their cost would not be includible. It is therefore not necessary to consider the other aspect as to whether both units were controlled by the same person or not. 4. emsp Appeal dismissed.
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