https://www.taxtmi.com/caselaws?id=110621 The majority order in the case held that the conversion of technical grade pesticides to formulation grade does not amount to manufacture under the Central Excise Act. The duty demands of Rs. 2,14,87,847/- were set aside, and the appeals of the assessees were allowed. The Tribunal rejected the Revenue's appeal, emphasizing that the process did not result in a new product with a distinctive name, character, and use, in line with the precedent set in CCE v. Markfed Agro Chemicals. en-us Fri, 02 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 17:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110621 The majority order in the case held that the conversion of technical grade pesticides to formulation grade does not amount to manufacture under the Central Excise Act. The duty demands of Rs. 2,14,87,847/- were set aside, and the appeals of the assessees were allowed. The Tribunal rejected the Revenue's appeal, emphasizing that the process did not result in a new product with a distinctive name, character, and use, in line with the precedent set in CCE v. Markfed Agro Chemicals. Case-Laws Central Excise Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110621