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2012 (9) TMI 480 - SC ORDERTexturing and twisting of polyester yarn - Denail of deduction u/s 80IA - Held that:- As decided in C.I.T., Mumbai Versus M/s. Emptee Poly-Yarn Pvt. Ltd. [2010 (1) TMI 18 - SUPREME COURT OF INDIA] if an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word "manufacture - polyester yarn is a semi-finished product, it is a raw material/input. That raw material or input gets converted into a texturised yarn by reason of the thermo mechanical process held as amount to manufacture - in favour of assessee.
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