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1987 (12) TMI 186 - CEGAT, NEW DELHIExtract: .......he same is held as a process of manufacture if the chip making is done in an integrated factory as set out above. We have held above that making of bulk soap into chips is not a process in relation to making of soap. In view of this we hold that the lower authority rsquo s order is not maintainable and we allow the appeal with consequential relief.
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