2008 (4) TMI 628
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.... the Appellant. [Order per : B.S.V. Murthy, Member (T)]. - The Revenue has filed this appeal against the order of Commissioner (Appeals) wherein he held that the process of slitting, winding and packing etc. of BOPP films does not amount to manufacture. The Commissioner (Appeals) has accepted the reliance of the respondent on various cases cited by them as detailed below : "The appe....
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