https://www.taxtmi.com/caselaws?id=245345 The Tribunal held that the process undertaken by the appellant did not amount to manufacture. Consequently, the demands and penalties imposed by the Revenue were set aside, and both appeals were allowed. The judgment emphasized that mere improvement in quality does not transform a product into a new and distinct article, and thus, the final product was not subject to excise duty. en-us Fri, 31 Jan 2014 00:00:00 +0530 Thu, 04 Jun 2015 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245345 The Tribunal held that the process undertaken by the appellant did not amount to manufacture. Consequently, the demands and penalties imposed by the Revenue were set aside, and both appeals were allowed. The judgment emphasized that mere improvement in quality does not transform a product into a new and distinct article, and thus, the final product was not subject to excise duty. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245345