2015 (2) TMI 875

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....T Per P.K. Das The issue involved in this case is conversion of 'Nylon Tufted Carpet Mats' in rolled forms into floor mats, car mats would amount to manufacture. It is seen from the adjudication order that the carpet mats purchased in roll forms are subjected to cutting into different sizes and shapes. After cutting into required sizes, the edges of the mats are stitches with velvet lining t....