2012 (9) TMI 802

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..... 267 - ITAT MADRAS-C) and sustained by High Court(2007 (10) TMI 521 - MADRAS HIGH COURT) that that blending and bottling of IMFL would amount to ‘manufacture’ for the purpose of claiming deduction und .....

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..... e Respondent. ORDER 1. Heard learned counsel on both sides. 2. Delay condoned. 3. Leave granted. 4. We find no infirmity in the impugned judgment. 5. The civil appeal is, acco .....

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