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2011 (8) TMI 810 - CESTAT, NEW DELHIDemand - Business Auxiliary Services - Job work - 'yamming’ process i.e. affixing the colour yoke with the picture tube by way of yamming process and then adjusting them electronically to keep proper light rays on screen. - it was the revenue’s own stand before the Larger Bench that yamming process amounts to manufacturer - Decided in favor of the assessee
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