https://www.taxtmi.com/caselaws?id=90715 The Appellate Tribunal CEGAT, New Delhi held that diluting technical grade pesticides with inert materials does not amount to manufacture under the Central Excise and Salt Act, 1944. The Tribunal relied on the precedent set by a previous case, Markfed Agro Chemical, where it was established that no new product emerged from such a process. Emphasizing that no distinct product with new characteristics was created, the Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. en-us Thu, 29 Apr 1999 00:00:00 +0530 Mon, 10 Oct 2011 19:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90715 The Appellate Tribunal CEGAT, New Delhi held that diluting technical grade pesticides with inert materials does not amount to manufacture under the Central Excise and Salt Act, 1944. The Tribunal relied on the precedent set by a previous case, Markfed Agro Chemical, where it was established that no new product emerged from such a process. Emphasizing that no distinct product with new characteristics was created, the Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. Case-Laws Central Excise Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90715