https://www.taxtmi.com/caselaws?id=250679 Milling or grinding wheat into maida, suji, atta and bran was treated as prima facie manufacture because the process converted the raw material into distinct wheat products falling under different tariff chapters and changed the character of the goods. Relying on earlier departmental and tribunal material, as well as an identical prior ruling, the Tribunal found the demand not sustainable at the interim stage. It therefore waived pre-deposit of tax, interest and penalty and stayed recovery pending disposal of the appeal. en-us Thu, 12 Jun 2014 00:00:00 +0530 Thu, 21 Aug 2014 11:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250679 Milling or grinding wheat into maida, suji, atta and bran was treated as prima facie manufacture because the process converted the raw material into distinct wheat products falling under different tariff chapters and changed the character of the goods. Relying on earlier departmental and tribunal material, as well as an identical prior ruling, the Tribunal found the demand not sustainable at the interim stage. It therefore waived pre-deposit of tax, interest and penalty and stayed recovery pending disposal of the appeal. Case-Laws Service Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250679