TMI Blog2000 (5) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Member (T)]. When this stay application was argued by Shri B.K. Choubey for the Revenue, it appeared that the issue already having been covered by the Tribunal in the case of the same assessees, the main appeal itself could be taken up for disposal. 2. The asessees manufactured plastic extrusion machines. Their performance was tested by polypropylene and HDPE granules. Credit of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusion machines to ensure that they are as per the individual specification of customers, would fit in as inputs by the wider ambit of the expression in relation to the manufacture of the final product as given by the larger bench in the Union Carbide case. 4. Shri Mehta submits that the Tribunal in making this order had taken into consideration the submission that testing was not a post manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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