2002 (4) TMI 57

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....o manufacture or not, it is necessary to decide the fact whether these 'trestles' are fabricated at the worksite or in the factory. In the instant case, the Tribunal has failed to give a decision on this question of fact while the Commissioner has held that trestles were manufactured in the factory and transported to the worksite. It is pointed out by the learned Counsel appearing for the assessee....