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<h1>Appellate Tribunal rules coal handling not manufacturing; Assessee appeal allowed with precedent support.</h1> <h3>ELECON ENGINEERING CO. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD</h3> ELECON ENGINEERING CO. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD - 2002 (146) E.L.T. 622 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee, stating that the activity of coal handling plant does not amount to manufacture. The Tribunal's decision in a previous case was cited to support this conclusion. The appeal was allowed with consequential relief.