https://www.taxtmi.com/caselaws?id=106463 The Tribunal held that the assembly of water treatment plants at the site did not amount to manufacturing excisable goods, as it did not bring new goods into existence. The demands and penalties imposed on the appellants were set aside, emphasizing that the assembly at the site did not constitute a manufacturing process. The Tribunal also found the demand to be time-barred and ruled in favor of the appellants, setting aside the impugned orders in the 27 appeals and granting consequential relief. en-us Mon, 29 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106463 The Tribunal held that the assembly of water treatment plants at the site did not amount to manufacturing excisable goods, as it did not bring new goods into existence. The demands and penalties imposed on the appellants were set aside, emphasizing that the assembly at the site did not constitute a manufacturing process. The Tribunal also found the demand to be time-barred and ruled in favor of the appellants, setting aside the impugned orders in the 27 appeals and granting consequential relief. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106463