https://www.taxtmi.com/caselaws?id=209837 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, determining that the bending of pipes does not constitute a process of manufacture. The Tribunal overturned the Commissioner (Appeals)' decision, citing its own prior ruling that the bending activity did not amount to manufacturing. This decision aligned with the Tribunal's consistent interpretation, contradicting the Commissioner (Appeals)' reliance on a previous order deeming the appellant's activities as manufacturing. Consequently, the Tribunal allowed both appeals in favor of the appellant, providing consequential relief. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209837 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, determining that the bending of pipes does not constitute a process of manufacture. The Tribunal overturned the Commissioner (Appeals)' decision, citing its own prior ruling that the bending activity did not amount to manufacturing. This decision aligned with the Tribunal's consistent interpretation, contradicting the Commissioner (Appeals)' reliance on a previous order deeming the appellant's activities as manufacturing. Consequently, the Tribunal allowed both appeals in favor of the appellant, providing consequential relief. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209837