https://www.taxtmi.com/caselaws?id=248157 The Tribunal rejected the appellant's appeal to amend the approved ground plan of Central Excise registration to include pipelines for transportation, emphasizing that areas beyond the factory premises were not considered part of the factory precinct. The decision highlighted the distinction between manufacturing activities and transportation of raw materials, stating that the latter does not necessarily constitute manufacturing for registration purposes. en-us Fri, 16 May 2014 00:00:00 +0530 Mon, 12 Jan 2015 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248157 The Tribunal rejected the appellant's appeal to amend the approved ground plan of Central Excise registration to include pipelines for transportation, emphasizing that areas beyond the factory premises were not considered part of the factory precinct. The decision highlighted the distinction between manufacturing activities and transportation of raw materials, stating that the latter does not necessarily constitute manufacturing for registration purposes. Case-Laws Central Excise Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248157