2012 (9) TMI 480

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..... ch it is otherwise not fit, the operation/process falls within the meaning of the word "manufacture - polyester yarn is a semi-finished product, it is a raw material/input. That raw material or input gets converted into a texturised yarn by reason of the thermo mechanical process held as amount to manufacture - in favour of assessee. - special leave to appeal (civil) no. 3732 of 2009, S.L.P. (C) .....

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