https://www.taxtmi.com/caselaws?id=115167 Ship-breaking activity involving dismantling, breaking and cutting ships into scrap was treated as not giving rise to a confirmed excise demand, as the Tribunal followed earlier binding treatment of ship scrap and departmental instructions. The dispute centred on whether the process amounted to manufacture for central excise purposes and whether the duty demand could be sustained under the excise rules and extended limitation. Relying on prior Gujarat High Court and Tribunal decisions, together with the relevant circulars, the Tribunal held that the demand could not be confirmed against the assessee. en-us Fri, 07 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115167 Ship-breaking activity involving dismantling, breaking and cutting ships into scrap was treated as not giving rise to a confirmed excise demand, as the Tribunal followed earlier binding treatment of ship scrap and departmental instructions. The dispute centred on whether the process amounted to manufacture for central excise purposes and whether the duty demand could be sustained under the excise rules and extended limitation. Relying on prior Gujarat High Court and Tribunal decisions, together with the relevant circulars, the Tribunal held that the demand could not be confirmed against the assessee. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115167