2012 (12) TMI 986

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Full Text of the Document

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....s of law : "(i) Whether the Tribunal is correct in holding that the peripheral process, such as deflashing, checking the goods with vernier, inspection of Goods, checking the hardness, are manufacturing process, as required under Rule 57F(2) [Rule 57F(3)] of Central Excise Rules, 1944? and (ii) Whether the Tribunal is correct in relying on the Larger Bench decision of the Tribunal in the case of....