https://www.taxtmi.com/caselaws?id=88457 The Tribunal set aside the lower authority's order and remanded the case for a fresh decision, emphasizing the need for detailed examination of the manufacturing processes, nature of goods, and marketability. The majority of decisions favored the assessee regarding the non-excisability of the fabricated items. The question of limitation was left open for reconsideration in light of divergent legal interpretations. The Tribunal stressed the importance of thorough analysis before determining excisability and applicability of the longer limitation period. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88457 The Tribunal set aside the lower authority's order and remanded the case for a fresh decision, emphasizing the need for detailed examination of the manufacturing processes, nature of goods, and marketability. The majority of decisions favored the assessee regarding the non-excisability of the fabricated items. The question of limitation was left open for reconsideration in light of divergent legal interpretations. The Tribunal stressed the importance of thorough analysis before determining excisability and applicability of the longer limitation period. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88457