https://www.taxtmi.com/caselaws?id=94313 The Tribunal ruled in favor of M/s. Crystal Sanitary Fittings Pvt. Ltd., setting aside the Commissioner's orders in three appeals. The Tribunal found that affixing the brand name on tickli on taps, cocks, and valves did not amount to manufacturing under Note 6 to Section XVI of the Central Excise Tariff Act. It was determined that the Revenue failed to prove that the ticklies were separately brought in and fitted by the Appellants, as the Appellants maintained they only embossed their brand name on already assembled products. The decision emphasized the importance of concrete evidence in establishing manufacturing activities. en-us Wed, 05 Apr 2000 00:00:00 +0530 Mon, 21 Nov 2011 15:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94313 The Tribunal ruled in favor of M/s. Crystal Sanitary Fittings Pvt. Ltd., setting aside the Commissioner's orders in three appeals. The Tribunal found that affixing the brand name on tickli on taps, cocks, and valves did not amount to manufacturing under Note 6 to Section XVI of the Central Excise Tariff Act. It was determined that the Revenue failed to prove that the ticklies were separately brought in and fitted by the Appellants, as the Appellants maintained they only embossed their brand name on already assembled products. The decision emphasized the importance of concrete evidence in establishing manufacturing activities. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94313