https://www.taxtmi.com/caselaws?id=256875 The Tribunal, after referring the matter to the Larger Bench, held that the conversion of 'Nylon Tufted Carpet Mats' into floor mats and car mats does not amount to manufacture under the Central Excise Act. The process of cutting carpet rolls into smaller sizes and stitching linings at the edges was deemed insufficient to create a distinct commodity subject to duty. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, highlighting the limitations on what qualifies as 'manufacture' under the Act. en-us Tue, 11 Nov 2014 00:00:00 +0530 Tue, 24 Feb 2015 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256875 The Tribunal, after referring the matter to the Larger Bench, held that the conversion of 'Nylon Tufted Carpet Mats' into floor mats and car mats does not amount to manufacture under the Central Excise Act. The process of cutting carpet rolls into smaller sizes and stitching linings at the edges was deemed insufficient to create a distinct commodity subject to duty. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, highlighting the limitations on what qualifies as 'manufacture' under the Act. Case-Laws Central Excise Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256875