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1986 (2) TMI 101 - ITAT COCHINExtract: ....... or produced. Hence, the above case has no application. This decision of Singh Engg. Works (P.) Ltd. s case has also no application as that is a case of manufacture of iron bars and rods out of ingots manufactured from scrap. Thus, we uphold the orders of the Commissioner made under section 263. 5. In the result, the appeals fail and are dismissed.
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