https://www.taxtmi.com/caselaws?id=242131 The Tribunal ruled in favor of the appellant, determining that pasteurization and packing of milk qualify as manufacturing activities under the Central Excise Act, 1985. The Tribunal considered pasteurization as essential for making milk marketable to consumers, falling within the scope of Chapter Note 6 of the Act. Consequently, the Tribunal granted a waiver of pre-deposit of dues and ordered a stay on the collection of such dues pending appeal. This decision emphasizes the importance of pasteurization in the manufacturing process for taxation purposes. en-us Wed, 13 Jun 2012 00:00:00 +0530 Wed, 08 Jan 2014 08:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242131 The Tribunal ruled in favor of the appellant, determining that pasteurization and packing of milk qualify as manufacturing activities under the Central Excise Act, 1985. The Tribunal considered pasteurization as essential for making milk marketable to consumers, falling within the scope of Chapter Note 6 of the Act. Consequently, the Tribunal granted a waiver of pre-deposit of dues and ordered a stay on the collection of such dues pending appeal. This decision emphasizes the importance of pasteurization in the manufacturing process for taxation purposes. Case-Laws Service Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242131