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2008 (9) TMI 60 - SUPREME COURTClubbing of clearances - Respondent No. 1 is engaged in the manufacture of black pipes which they cleared on payment of duty to sister concern who galvanised the black pipes and cleared the same without payment of duty inasmuch as the process of galvanisation does not amount to manufacture – tribunal’s decision that both units are separate, is a finding of fact, hence require no interference – moreover revenue has accepted the tribunal’s decision is similar case hence appeal dismissed
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