TMI Blog2020 (3) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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