https://www.taxtmi.com/caselaws?id=246447 Flight catering meal trays were treated as an assembly of food items sourced from the appellant's factory and the market, and the activity was held prima facie not to amount to manufacture for excise purposes. The presence of a brand name on the cutlery package was viewed only as source identification information, not as a factor creating excisability. Relying on parity with a similar stay order in another catering matter, the tribunal found a prima facie case in favour of the appellant and waived the pre-deposit of duty, interest and penalty. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246447 Flight catering meal trays were treated as an assembly of food items sourced from the appellant's factory and the market, and the activity was held prima facie not to amount to manufacture for excise purposes. The presence of a brand name on the cutlery package was viewed only as source identification information, not as a factor creating excisability. Relying on parity with a similar stay order in another catering matter, the tribunal found a prima facie case in favour of the appellant and waived the pre-deposit of duty, interest and penalty. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246447