https://www.taxtmi.com/caselaws?id=89628 The tribunal ruled in favor of the appellant, holding that the processes carried out on aluminium channels for suitcase manufacturing do not amount to manufacturing new goods subject to Central Excise duty. The tribunal determined that the processes, such as cutting and shaping, do not result in the creation of distinct products, aligning with precedents where similar activities were not considered manufacturing. The tribunal distinguished previous cases cited by the respondent and concluded that the processes in question do not attract excise duty. The appeal was upheld, granting relief to the appellants. en-us Mon, 02 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89628 The tribunal ruled in favor of the appellant, holding that the processes carried out on aluminium channels for suitcase manufacturing do not amount to manufacturing new goods subject to Central Excise duty. The tribunal determined that the processes, such as cutting and shaping, do not result in the creation of distinct products, aligning with precedents where similar activities were not considered manufacturing. The tribunal distinguished previous cases cited by the respondent and concluded that the processes in question do not attract excise duty. The appeal was upheld, granting relief to the appellants. Case-Laws Central Excise Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89628