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2007 (12) TMI 36 - CESTAT, BANGALOREJob-work – SSI exemption - exemption limit – appellant is receiving raw materials i.e. lay-flat tubing and carrying out only the activity of printing - held that mere printing doesn’t amount to manufacture so charges collected for mere printing should not be included in the total turnover - benefit of exemption Notification No. 14/92 for the year 92-93, 93-94, & 94-95 – Matter remanded to comm..(A) for denovo proceedings as benefit hasn’t been allowed for the year 95-96 to 96-97
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