Appellate Tribunal rules coal handling not manufacturing; Assessee appeal allowed with precedent support.

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee, determining that the coal handling plant activity does not constitute manufacturing. The decision was supported by precedent from a previous case, resulting in the appeal being allowed with consequential relief.

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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.

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