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2015 (5) TMI 202 - CESTAT CHENNAIWhether the goods processed by a processor belonging to the appellant when cleared for delivery at the depot of the appellant shall be liable to duty - Held that:- manufacturing process was carried out and the goods sent by the appellant to the processor upon payment of duty had undergone value addition. The goods all along carried the title of the appellant till delivered at its depot. Therefore, the value addition is not immune from duty. - Decided against assessee.
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