https://www.taxtmi.com/caselaws?id=85058 The Appellate Tribunal CEGAT, New Delhi determined that the conversion of granules into powder form constituted manufacture under Chapter 39 before the 1-3-1988 amendment. The Tribunal interpreted Chapter Note 6 and Chapter Note 3 of Chapter 39, concluding that such conversions were considered manufacture even prior to the explicit amendment. Emphasizing that the conversion fell under Chapter Note 6(b), the Tribunal ruled in favor of the Revenue, overturning the previous decision and holding that the conversion process amounted to manufacture under the relevant provisions. en-us Mon, 19 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85058 The Appellate Tribunal CEGAT, New Delhi determined that the conversion of granules into powder form constituted manufacture under Chapter 39 before the 1-3-1988 amendment. The Tribunal interpreted Chapter Note 6 and Chapter Note 3 of Chapter 39, concluding that such conversions were considered manufacture even prior to the explicit amendment. Emphasizing that the conversion fell under Chapter Note 6(b), the Tribunal ruled in favor of the Revenue, overturning the previous decision and holding that the conversion process amounted to manufacture under the relevant provisions. Case-Laws Central Excise Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85058