https://www.taxtmi.com/caselaws?id=238849 The Tribunal ruled in favor of the appellants, granting a waiver of predeposit and staying recovery during the appeal process. The issue revolved around whether the processes undertaken by the appellants, such as hardening, tempering, and upsetting tubes for drilling industries, constituted manufacture requiring excise duty payment. The Tribunal found in favor of the appellants, emphasizing that the processes did not amount to manufacture based on historical decisions and service tax payments. The Commissioner(Appeals) ruling in favor of the appellants regarding service tax liability was also noted, further supporting the appellants' position. en-us Mon, 22 Jul 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238849 The Tribunal ruled in favor of the appellants, granting a waiver of predeposit and staying recovery during the appeal process. The issue revolved around whether the processes undertaken by the appellants, such as hardening, tempering, and upsetting tubes for drilling industries, constituted manufacture requiring excise duty payment. The Tribunal found in favor of the appellants, emphasizing that the processes did not amount to manufacture based on historical decisions and service tax payments. The Commissioner(Appeals) ruling in favor of the appellants regarding service tax liability was also noted, further supporting the appellants' position. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238849