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1993 (6) TMI 42 - GUJARAT HIGH COURTExtract: .......stinction between the metal used as a raw material in the manufacture of various articles and the commercial articles made therefrom. In view of this decision of the Supreme Court, we answer both the questions in the affirmative, i.e., against the Revenue and in favour of the assessee. Reference is disposed of accordingly with no order as to costs.
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