2000 (8) TMI 473

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..... : Jyoti Balasundaram, Member (J)]. In this case, the admitted position is that job-workers carried out job-work of manufacturing items such as Permanent Thermocouple, connectors, carbo tips used for collecting samples of molten material in iron and steel factory and the appellants herein only carried out the process of testing, inspection and packing of the same. In these circumstances, the .....

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