In the result, the appeal filed by the revenue is dismissed and the
Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011
10A or 10B of the Act in accordance with law." 44.1 From the reading of para 35 of the aforesaid judgment we noted that the Special Bench in this case clearly held that the assessee was engaged only in processing and was not engaged in the manufacture or production but had ultimately under para 36 it took the view