https://www.taxtmi.com/caselaws?id=167225 The Tribunal ruled in favor of the Appellants, determining that goods processed after teeth-cutting were not machine parts subject to Central Excise duty. It was held that further processes were necessary to transform the goods into identifiable machine parts. The Tribunal highlighted that the Appellants were engaged in job-work and that the processed goods were not fit for use without additional procedures. Additionally, the Tribunal addressed the time-bar issue regarding the review show-cause notice, ultimately setting aside the order and allowing the appeal. en-us Fri, 19 Oct 1984 00:00:00 +0530 Fri, 12 Dec 2014 10:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167225 The Tribunal ruled in favor of the Appellants, determining that goods processed after teeth-cutting were not machine parts subject to Central Excise duty. It was held that further processes were necessary to transform the goods into identifiable machine parts. The Tribunal highlighted that the Appellants were engaged in job-work and that the processed goods were not fit for use without additional procedures. Additionally, the Tribunal addressed the time-bar issue regarding the review show-cause notice, ultimately setting aside the order and allowing the appeal. Case-Laws Central Excise Fri, 19 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167225