In the result, appeal of assessee is allowed
Bench: Shri R.S. Syal & Shri Vikas Awasthy
section 32A was allowed. It goes without saying that if a person, instead of manufacturing for himself, manufactures the eligible articles for some outsider on job work basis, the benefit available for own manufacturing cannot be denied to the manufacturing on job work basis. We are confronted with a situation in which the assessee is neither involved