https://www.taxtmi.com/caselaws?id=92282 Bevelling, edge polishing, sand blasting, acid frosting and colouring of duty-paid glass and mirror were held not to amount to manufacture. The Tribunal followed its earlier orders in the same assessee's case and found that, once no manufacture was involved, the duty demand could not stand because it depended entirely on the assumption of manufacture. Confiscation and penalties were also set aside as consequential reliefs flowing from the same alleged liability. The argument that the inputs required further verification was rejected because the notice and order did not allege receipt of non-duty-paid plain glass and mirror for the disputed processes. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92282 Bevelling, edge polishing, sand blasting, acid frosting and colouring of duty-paid glass and mirror were held not to amount to manufacture. The Tribunal followed its earlier orders in the same assessee's case and found that, once no manufacture was involved, the duty demand could not stand because it depended entirely on the assumption of manufacture. Confiscation and penalties were also set aside as consequential reliefs flowing from the same alleged liability. The argument that the inputs required further verification was rejected because the notice and order did not allege receipt of non-duty-paid plain glass and mirror for the disputed processes. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92282