https://www.taxtmi.com/caselaws?id=155815 The Commissioner upheld the impugned order, dismissing the appeal in favor of M/s. Pejawar Electronics, as the loading of software on PLCs was not considered manufacturing for the purpose of Central Excise duty levy. Consequently, the respondent remained eligible for SSI exemption under Notification 1/93. en-us Thu, 30 Sep 2010 00:00:00 +0530 Sat, 07 Sep 2013 18:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155815 The Commissioner upheld the impugned order, dismissing the appeal in favor of M/s. Pejawar Electronics, as the loading of software on PLCs was not considered manufacturing for the purpose of Central Excise duty levy. Consequently, the respondent remained eligible for SSI exemption under Notification 1/93. Case-Laws Central Excise Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155815