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<h1>CEGAT Tribunal Rules Against Revenue on Classification of Manufacturing Processes</h1> The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application regarding the classification of manufacturing processes under Section ... Reference to High Court - Manufacture The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application on whether certain manufacturing processes amount to manufacture under Section 2(f) of the Central Excise Act, stating it was not maintainable as it related to the determination of excise duty rates. The Tribunal held that the application did not meet the requirements of Section 35G of the Central Excise Act.
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