https://www.taxtmi.com/caselaws?id=93918 The case involves a dispute regarding whether the activities carried out by M/s. Eureka Forbes Ltd. constitute manufacturing under the Central Excise Act, 1962. The company adds components to water filters received from another entity, leading to conflicting judgments by different Commissioners of Central Excise. The key issue is the interpretation of these added components and their impact on the manufacturing process. The court must determine if the activities undertaken by M/s. Eureka Forbes Ltd. amount to manufacturing under the Central Excise Act based on the evidence presented. en-us Tue, 11 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93918 The case involves a dispute regarding whether the activities carried out by M/s. Eureka Forbes Ltd. constitute manufacturing under the Central Excise Act, 1962. The company adds components to water filters received from another entity, leading to conflicting judgments by different Commissioners of Central Excise. The key issue is the interpretation of these added components and their impact on the manufacturing process. The court must determine if the activities undertaken by M/s. Eureka Forbes Ltd. amount to manufacturing under the Central Excise Act based on the evidence presented. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93918