https://www.taxtmi.com/caselaws?id=94624 For central excise registration, the decisive inquiry is whether the processing activity gives rise to specified excisable goods liable to duty, not merely whether the work is incidental or ancillary to manufacture under Section 2(f). The text explains that licensing under Section 6 and Rule 174 depends on the emergence of tariffable goods attracting levy under Section 3, and that authorities cannot decide registration in the abstract without a clear finding on that point. The matter was remanded for fresh consideration of whether converting paper reels into sheets amounted to manufacture of specified excisable goods and, if so, whether registration and duty compliance were required. en-us Tue, 15 Jun 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94624 For central excise registration, the decisive inquiry is whether the processing activity gives rise to specified excisable goods liable to duty, not merely whether the work is incidental or ancillary to manufacture under Section 2(f). The text explains that licensing under Section 6 and Rule 174 depends on the emergence of tariffable goods attracting levy under Section 3, and that authorities cannot decide registration in the abstract without a clear finding on that point. The matter was remanded for fresh consideration of whether converting paper reels into sheets amounted to manufacture of specified excisable goods and, if so, whether registration and duty compliance were required. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94624