https://www.taxtmi.com/caselaws?id=73821 The Tribunal dismissed the appeal, upholding the lower authorities' decision to deny the benefit of Notification No. 119/75-C.E. to the appellants. It was concluded that the manufacturing process applied by the appellants resulted in a new product, disqualifying them from the exemption as the raw materials underwent a primary manufacturing process and lost their identity in the finished product. The Tribunal emphasized that the appellants failed to meet the criteria for the exemption, leading to the dismissal of their appeal. en-us Thu, 11 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73821 The Tribunal dismissed the appeal, upholding the lower authorities' decision to deny the benefit of Notification No. 119/75-C.E. to the appellants. It was concluded that the manufacturing process applied by the appellants resulted in a new product, disqualifying them from the exemption as the raw materials underwent a primary manufacturing process and lost their identity in the finished product. The Tribunal emphasized that the appellants failed to meet the criteria for the exemption, leading to the dismissal of their appeal. Case-Laws Central Excise Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73821