https://www.taxtmi.com/caselaws?id=96344 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order confirming duty and penalty on the appellants. The Tribunal held that the process of silver coating on copper powder did not amount to manufacture under Section 2(f) of the Act as it did not result in a substantial change in the character or usage of the product. Emphasizing the lack of evidence showing a new distinct product emerging from the coating process, the Tribunal ruled in favor of the appellants, highlighting the importance of demonstrating a significant transformation to classify an activity as manufacture. en-us Mon, 26 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96344 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order confirming duty and penalty on the appellants. The Tribunal held that the process of silver coating on copper powder did not amount to manufacture under Section 2(f) of the Act as it did not result in a substantial change in the character or usage of the product. Emphasizing the lack of evidence showing a new distinct product emerging from the coating process, the Tribunal ruled in favor of the appellants, highlighting the importance of demonstrating a significant transformation to classify an activity as manufacture. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96344