https://www.taxtmi.com/caselaws?id=80048 The Tribunal upheld the lower authorities' decision, denying the appellants the benefit of Notification No. 119/75-C.E. The Tribunal considered the emergence of distinct products, corrugated board, and boxes from the supplied kraft paper as primary manufacturing, aligning with precedents. The Tribunal emphasized the change in identity during the manufacturing process, following the stance that the entire value was taxable due to the production of different articles. Consequently, the appeal was dismissed based on the lack of justification to interfere with the lower authorities' orders. en-us Fri, 21 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80048 The Tribunal upheld the lower authorities' decision, denying the appellants the benefit of Notification No. 119/75-C.E. The Tribunal considered the emergence of distinct products, corrugated board, and boxes from the supplied kraft paper as primary manufacturing, aligning with precedents. The Tribunal emphasized the change in identity during the manufacturing process, following the stance that the entire value was taxable due to the production of different articles. Consequently, the appeal was dismissed based on the lack of justification to interfere with the lower authorities' orders. Case-Laws Central Excise Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80048