https://www.taxtmi.com/caselaws?id=106781 Assembling chandeliers was held to amount to manufacture under Central Excise law, because the dispute before the Tribunal was confined to the Commissioner's finding on that process and no contrary challenge was raised by the respondent. The benefit of small scale exemption had already been granted by the Commissioner and that aspect was not in issue in the appeal. The finding on manufacture was therefore upheld and the Revenue appeal failed. en-us Thu, 07 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106781 Assembling chandeliers was held to amount to manufacture under Central Excise law, because the dispute before the Tribunal was confined to the Commissioner's finding on that process and no contrary challenge was raised by the respondent. The benefit of small scale exemption had already been granted by the Commissioner and that aspect was not in issue in the appeal. The finding on manufacture was therefore upheld and the Revenue appeal failed. Case-Laws Central Excise Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106781