https://www.taxtmi.com/caselaws?id=125281 The appellate tribunal upheld the decision in the case involving M/s. Jyoti CNC Automation Pvt. Ltd., where the burden of proof was on the department to establish that the job work processes amounted to manufacturing, which was not adequately proven. The tribunal rejected the Revenue's appeal as insufficient evidence was provided to support the claim that machining constituted manufacturing, emphasizing the importance of evidence in such disputes. en-us Fri, 06 Mar 2009 00:00:00 +0530 Mon, 22 Oct 2012 15:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125281 The appellate tribunal upheld the decision in the case involving M/s. Jyoti CNC Automation Pvt. Ltd., where the burden of proof was on the department to establish that the job work processes amounted to manufacturing, which was not adequately proven. The tribunal rejected the Revenue's appeal as insufficient evidence was provided to support the claim that machining constituted manufacturing, emphasizing the importance of evidence in such disputes. Case-Laws Central Excise Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125281