https://www.taxtmi.com/caselaws?id=103538 The Appellate Tribunal CEGAT, Mumbai considered whether distillation of benzene raffinate constitutes a manufacturing process subject to duty. The Tribunal emphasized the need to assess if distillation results in a new product or merely purifies the substance. It highlighted the lack of evidence on the chemical composition and purpose of distillation, directing further examination by the Asstt. Commissioner. Ultimately, the Tribunal allowed the appeal, setting aside the previous decision and instructing a review based on the presented evidence. The decision underscored the importance of a comprehensive evaluation to determine the dutiability of products from the distillation process. en-us Mon, 02 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103538 The Appellate Tribunal CEGAT, Mumbai considered whether distillation of benzene raffinate constitutes a manufacturing process subject to duty. The Tribunal emphasized the need to assess if distillation results in a new product or merely purifies the substance. It highlighted the lack of evidence on the chemical composition and purpose of distillation, directing further examination by the Asstt. Commissioner. Ultimately, the Tribunal allowed the appeal, setting aside the previous decision and instructing a review based on the presented evidence. The decision underscored the importance of a comprehensive evaluation to determine the dutiability of products from the distillation process. Case-Laws Central Excise Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103538