2013 (11) TMI 231

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....anda; Learned Counsel in all 4 stay applications submits that Dolachar generated in the course of manufacture was not manufacture thereof. Said Dolachar was also used for generation of electricity. On 10th May, 2008 Dolachar was liable to duty. Even if levy is prescribed, there shall be no duty imposable for no manufacture of Dolachar. 2. Revenue submits that definition of manufacture in section....