Held that manufacturing process adopted by assessee involved steam cooking which was done after materials were mixed, thereafter there were two other conditioning processes. After conditioning product goes in pelleting section, then to sieving section and after passing quality control test, it was ready for bagging. Accordingly the  process undertaken by assessee in producing poultry feed would amount to manufacture. Order of Tribunal affirmed. (AY. 2011-12, to 2013-14)