2016 (11) TMI 1531

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....l Agrawal, ld.Counsel for the assessee submits that the assessee has two units  one at Jabalpur and the other at Mandla. For constructing the fabricated bodies on the chassis, the assessee has sent some chassis at Mandla branch who after constructing the fabricated bodies returned to Jabalpur unit and later on, handed over to Tata Motors who had supplied the chassis. 2. After hearing both th....