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1989 (10) TMI 152 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi considered whether coating M.S. Rolls with rubber and returning them to clients constitutes job work or manufacture. The Tribunal held that the activity falls under job work as per the definition provided in Notification No. 119/75. The appeal was dismissed. (Case: 1989 (10) TMI 152 - CEGAT, New Delhi)
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