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    <title>2000 (11) TMI 357 - CEGAT, NEW DELHI</title>
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    <description>Excisability is a foundational question in a job-work dispute over machining and finishing of motor vehicle parts, and it may be raised at any stage while the matter remains pending. Because the lower authorities had not examined whether the activity amounted to manufacture, the Tribunal remanded the case for fresh determination of excisability. The adjudicating authority was directed to pass a new order after allowing the assessee to raise all connected issues, including limitation, which was left open for consideration on remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95041</link>
      <description>Excisability is a foundational question in a job-work dispute over machining and finishing of motor vehicle parts, and it may be raised at any stage while the matter remains pending. Because the lower authorities had not examined whether the activity amounted to manufacture, the Tribunal remanded the case for fresh determination of excisability. The adjudicating authority was directed to pass a new order after allowing the assessee to raise all connected issues, including limitation, which was left open for consideration on remand.</description>
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