https://www.taxtmi.com/caselaws?id=240414 The Appellate Tribunal CESTAT Chennai held that the process of cutting carpet rolls and providing linings to create floor mats does not amount to manufacturing under Section 2(f) of the Central Excise Act, 1944. The Tribunal considered conflicting decisions and established that this process does not result in a distinct, independent commodity subject to excise duty. The matter was remitted to the Regular Bench for further determination, with no costs awarded. en-us Mon, 18 Nov 2013 00:00:00 +0530 Mon, 20 Oct 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240414 The Appellate Tribunal CESTAT Chennai held that the process of cutting carpet rolls and providing linings to create floor mats does not amount to manufacturing under Section 2(f) of the Central Excise Act, 1944. The Tribunal considered conflicting decisions and established that this process does not result in a distinct, independent commodity subject to excise duty. The matter was remitted to the Regular Bench for further determination, with no costs awarded. Case-Laws Central Excise Mon, 18 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240414