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1989 (10) TMI 152 - CEGAT, NEW DELHIExtract: .......ation of the notification. In the circumstances, we hold that M.S. Rollers having been received and having been returned after rubber coating, the activity is covered by the definition of job work as given in the explanation to the notification (Supra). In this view, we find no reason to interfere with the Impugned Order. 5. We dismiss this appeal.
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