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    <title>1999 (6) TMI 374 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee, determining that the coal handling plant activity does not constitute manufacturing. The decision was supported by precedent from a previous case, resulting in the appeal being allowed with consequential relief.</description>
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      <description>The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee, determining that the coal handling plant activity does not constitute manufacturing. The decision was supported by precedent from a previous case, resulting in the appeal being allowed with consequential relief.</description>
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