https://www.taxtmi.com/caselaws?id=102934 The Tribunal ruled in favor of the appellant, holding that assembling various articles into cable jointing kits did not amount to "manufacture" under the Central Excise Act. The Tribunal followed a precedent judgment from the Andhra Pradesh High Court, which emphasized that the individual articles retained their identity and use even when packaged together. The Tribunal set aside the previous orders, finding the facts of the case aligned with the precedent judgment, and granted relief to the appellant. The issue of the show cause notices being within the statutory limitation period was not extensively discussed in the judgment. en-us Thu, 19 Nov 1998 00:00:00 +0530 Fri, 17 Feb 2012 10:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102934 The Tribunal ruled in favor of the appellant, holding that assembling various articles into cable jointing kits did not amount to "manufacture" under the Central Excise Act. The Tribunal followed a precedent judgment from the Andhra Pradesh High Court, which emphasized that the individual articles retained their identity and use even when packaged together. The Tribunal set aside the previous orders, finding the facts of the case aligned with the precedent judgment, and granted relief to the appellant. The issue of the show cause notices being within the statutory limitation period was not extensively discussed in the judgment. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102934