https://www.taxtmi.com/caselaws?id=113447 The Appellate Tribunal CESTAT, Chennai held that "Bright MS bars" derived from "Black MS bars" with a slightly larger diameter are not exigible to excise duty. Citing precedent cases and analyzing the legal position, the Tribunal determined that the transformation of MS rods into bright MS bars through a reduction in diameter did not amount to manufacturing under the Central Excise Act. Consequently, the Tribunal ruled in favor of the appellant, setting aside the demand for differential duty and penalty, affirming that the bright MS bars were not liable for excise duty. en-us Thu, 22 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 13:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113447 The Appellate Tribunal CESTAT, Chennai held that "Bright MS bars" derived from "Black MS bars" with a slightly larger diameter are not exigible to excise duty. Citing precedent cases and analyzing the legal position, the Tribunal determined that the transformation of MS rods into bright MS bars through a reduction in diameter did not amount to manufacturing under the Central Excise Act. Consequently, the Tribunal ruled in favor of the appellant, setting aside the demand for differential duty and penalty, affirming that the bright MS bars were not liable for excise duty. Case-Laws Central Excise Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113447