2014 (1) TMI 355

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.... Singh, AR, for the Respondent. ORDER In this case the appellant is doing the process of pasteurisation of milk and sending it to another plant for packing. After packing pasteurised milk is sent to their principal, namely to Jaipury Dairy. Revenue was of the view that both the process of pasteurisation as also packing are not processes amounting to manufacture and therefore such activity was ta....