TMI Blog2003 (12) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 X X X X Extracts X X X X X X X X Extracts X X X X ..... is part of the manufacturing process which is necessary to determine its suitability for further processing, the appellants cannot be denied credit. Accordingly, I set aside the impugned order and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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