https://www.taxtmi.com/caselaws?id=81626 The in situ injection of polyols and isocyanates into article cavities to form polyurethane foam was treated as not amounting to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Relying on earlier Tribunal decisions, the Tribunal held that the process did not create a new manufactured product for excise purposes. As a result, the polyurethane foam formed in situ was not liable to excise duty. en-us Fri, 09 Nov 1990 00:00:00 +0530 Mon, 27 Jun 2011 17:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81626 The in situ injection of polyols and isocyanates into article cavities to form polyurethane foam was treated as not amounting to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Relying on earlier Tribunal decisions, the Tribunal held that the process did not create a new manufactured product for excise purposes. As a result, the polyurethane foam formed in situ was not liable to excise duty. Case-Laws Central Excise Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81626