2015 (12) TMI 1492

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner is correct. Since, there is no dispute on the question as to whether the proposed activity amounts to manufacture or not, it is held that the said activity would amount to manufacture in keeping with the unanimous opinion of the applicant - Appeal disposed of. - Ruling No. AAR/CE/14/2015 in Application No. AAR/44/CE/09/2014 - - - Dated:- 20-11-2015 - Shri V.S. Sirpurkar, Chairman, Shri S.S. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X