https://www.taxtmi.com/caselaws?id=107613 The Appellate Tribunal CESTAT, Mumbai ruled that the processes conducted by the appellant on synthetic diamond powder do not amount to manufacturing. The Tribunal found that the processes aimed at removing impurities rather than fundamentally altering the product, leading to the conclusion that no new product with distinct characteristics emerged. As a result, penalties on the appellant and its associates were not warranted, emphasizing that the processes focused on enhancing the powder's cutting function without changing its essential nature or use. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 06 Sep 2019 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107613 The Appellate Tribunal CESTAT, Mumbai ruled that the processes conducted by the appellant on synthetic diamond powder do not amount to manufacturing. The Tribunal found that the processes aimed at removing impurities rather than fundamentally altering the product, leading to the conclusion that no new product with distinct characteristics emerged. As a result, penalties on the appellant and its associates were not warranted, emphasizing that the processes focused on enhancing the powder's cutting function without changing its essential nature or use. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107613