https://www.taxtmi.com/caselaws?id=119472 The Tribunal allowed the Revenue's application for early hearing of the appeal. The appeal by the Appellant against the adjudication order disallowing CENVAT credit and recovery of central excise duty was successful. The Tribunal determined that the Appellants were not liable to pay central excise duty as their activities did not amount to manufacturing under Section 11D of the Central Excise Act. Relying on Supreme Court precedent, the Tribunal held that the provisions of Section 11D were not applicable to the Appellants, resulting in the appeal being allowed in their favor. en-us Mon, 06 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 12:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119472 The Tribunal allowed the Revenue's application for early hearing of the appeal. The appeal by the Appellant against the adjudication order disallowing CENVAT credit and recovery of central excise duty was successful. The Tribunal determined that the Appellants were not liable to pay central excise duty as their activities did not amount to manufacturing under Section 11D of the Central Excise Act. Relying on Supreme Court precedent, the Tribunal held that the provisions of Section 11D were not applicable to the Appellants, resulting in the appeal being allowed in their favor. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119472