https://www.taxtmi.com/caselaws?id=94012 The Tribunal held that the conversion of standardized dyes into ready-to-use vat dyes constituted "manufacture" for excise duty purposes. It emphasized that excisable goods at any manufacturing stage are liable to duty unless exempted, regardless of intermediate product exemptions. The Tribunal declined an adjournment due to a factory lockout as it did not hinder access to records. It found the process lacked integration as standardized dyes were cleared into the market without a continuous nexus to finished products. The appeals were dismissed due to insufficient grounds for excise duty imposition. en-us Tue, 22 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94012 The Tribunal held that the conversion of standardized dyes into ready-to-use vat dyes constituted "manufacture" for excise duty purposes. It emphasized that excisable goods at any manufacturing stage are liable to duty unless exempted, regardless of intermediate product exemptions. The Tribunal declined an adjournment due to a factory lockout as it did not hinder access to records. It found the process lacked integration as standardized dyes were cleared into the market without a continuous nexus to finished products. The appeals were dismissed due to insufficient grounds for excise duty imposition. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94012