2006 (6) TMI 330

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.... Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are engaged for the manufacture of bus bodies. They have been demanded 1/8% of the value of goods cleared under the provisions of Industries Development and Regulation Act, 1951. This Cess is available when the vehicle is manufactured and cleared from a factory. The appellants contended that they are not manufactures of vehicl....