https://www.taxtmi.com/caselaws?id=90264 Assembly of duty-paid video magnetic tapes in pancake form and separately assessed plastic casings into video cassettes did not amount to manufacture under Section 2(f) of the Central Excise Act. The Tribunal applied an earlier decision on similar assembly activity and distinguished the Revenue's cited cases as factually different, leading to rejection of the Revenue's appeal. en-us Fri, 19 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90264 Assembly of duty-paid video magnetic tapes in pancake form and separately assessed plastic casings into video cassettes did not amount to manufacture under Section 2(f) of the Central Excise Act. The Tribunal applied an earlier decision on similar assembly activity and distinguished the Revenue's cited cases as factually different, leading to rejection of the Revenue's appeal. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90264