https://www.taxtmi.com/caselaws?id=246327 The appellant was found ineligible for small-scale exemption while manufacturing branded mineral water under the brand name "Bisleri." The Tribunal determined that the appellant was a manufacturer of the final excisable product, not merely a job worker, and was liable to pay duty. The extended period of limitation was upheld, and the denial of the small-scale exemption was justified. The majority decision dismissed the appeal, while a dissenting opinion and a third opinion favored the appellant, suggesting the demand was time-barred and allowing the benefit of Modvat credit. Ultimately, the appeal was allowed with consequential relief to the appellant. en-us Thu, 08 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246327 The appellant was found ineligible for small-scale exemption while manufacturing branded mineral water under the brand name "Bisleri." The Tribunal determined that the appellant was a manufacturer of the final excisable product, not merely a job worker, and was liable to pay duty. The extended period of limitation was upheld, and the denial of the small-scale exemption was justified. The majority decision dismissed the appeal, while a dissenting opinion and a third opinion favored the appellant, suggesting the demand was time-barred and allowing the benefit of Modvat credit. Ultimately, the appeal was allowed with consequential relief to the appellant. Case-Laws Central Excise Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246327