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of <h1>CESTAT rules no fresh levy for converting Vat dyes to Vat Paste under Central Excise Act</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-II Versus INDIAN DYES & CHEMICALS</h3> The Appellate Tribunal CESTAT, Mumbai held that converting Vat dyes into Vat Paste does not attract a fresh levy under the Central Excise Act. The ... Manufacture The Appellate Tribunal CESTAT, Mumbai ruled that converting Vat dyes into Vat Paste does not result in a fresh levy under the Central Excise Act. The Tribunal dismissed the Revenue's appeal citing reasons such as the demands being prior to a specific order and subsequent clarifications from the Board. The decision was influenced by a Bombay High Court case stating that such conversion does not amount to manufacture.
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