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2020 (3) TMI 1416

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..... product was not manufactured - according to the assessee, the process resulted in a manufacture - HELD THAT:- There are no reason to entertain this appeal as no case of perversity is made out. Ap .....

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..... revenue, the final product was not manufactured. Hence credit on inputs could not be given. According to the assessee, the process resulted in a manufacture. Upto the level of the tribunal, the final .....

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