https://www.taxtmi.com/caselaws?id=94348 The Tribunal rejected the revenue's appeal, determining that the processed items did not qualify as new goods for excisability purposes. The decision was based on the analysis of manufacturing processes, emphasizing that cutting and drilling activities did not amount to creating new goods. The Tribunal's ruling aligned with established legal principles and precedents, ultimately dismissing the appeal and cross-objections. en-us Mon, 05 Jan 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94348 The Tribunal rejected the revenue's appeal, determining that the processed items did not qualify as new goods for excisability purposes. The decision was based on the analysis of manufacturing processes, emphasizing that cutting and drilling activities did not amount to creating new goods. The Tribunal's ruling aligned with established legal principles and precedents, ultimately dismissing the appeal and cross-objections. Case-Laws Central Excise Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94348