https://www.taxtmi.com/caselaws?id=96233 The tribunal ruled in favor of the appellant, determining that the assembly and erection of food processing units at the customer's site did not amount to manufacturing under the Central Excise Act. It was held that the emerged food processing line was not considered marketable goods eligible for excise duty. The tribunal emphasized that dismantling the processing line would reveal separate machines and equipment, not a single marketable product. Therefore, the appeal by the appellant was allowed, while the revenue's appeal was rejected as it became irrelevant post the primary issue resolution. en-us Thu, 21 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96233 The tribunal ruled in favor of the appellant, determining that the assembly and erection of food processing units at the customer's site did not amount to manufacturing under the Central Excise Act. It was held that the emerged food processing line was not considered marketable goods eligible for excise duty. The tribunal emphasized that dismantling the processing line would reveal separate machines and equipment, not a single marketable product. Therefore, the appeal by the appellant was allowed, while the revenue's appeal was rejected as it became irrelevant post the primary issue resolution. Case-Laws Central Excise Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96233