https://www.taxtmi.com/caselaws?id=167373 The Tribunal restricted the demands against the appellants to the first engraving of virgin copper print rolls, excluding subsequent engravings. This decision was based on the definition of "manufacture" for excise duty liability, emphasizing that primary engraving constituted manufacturing, while subsequent engravings did not. The judgment clarified the application of excise duty law and relevant notifications, resolving the demands against the appellants for the specific period in question. en-us Thu, 16 May 1985 00:00:00 +0530 Wed, 17 Dec 2014 16:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167373 The Tribunal restricted the demands against the appellants to the first engraving of virgin copper print rolls, excluding subsequent engravings. This decision was based on the definition of "manufacture" for excise duty liability, emphasizing that primary engraving constituted manufacturing, while subsequent engravings did not. The judgment clarified the application of excise duty law and relevant notifications, resolving the demands against the appellants for the specific period in question. Case-Laws Central Excise Thu, 16 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167373