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1981 (9) TMI 145 - ITAT AHMEDABAD-CExtract: .......cision, it is not necessary that the new articles should result. In our view it is sufficient that physical change may occur in the goods. The goods in question must be said to have been processed and the assessee is consequently, entitled to the relief u/s 104(4) (a) of the Act. The CIT s order is, therefore, set aside and the appeals are allowed.
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