https://www.taxtmi.com/caselaws?id=170176 The Tribunal held that the conversion of Viscose Filament Yarn (VFY) from cake to cone form constitutes "manufacture" as per Note 3 to Chapter 54 of the Central Excise Tariff. It determined the job worker undertaking the conversion process as the manufacturer, emphasizing liability based on production rather than ownership. Regarding excise duty exemption under Notification No. 30/2004-C.E., the matter was remanded for a fresh assessment due to inadequate examination and legal considerations. The appeal was allowed by way of remand, stressing the necessity of thorough review and adherence to legal principles in excise duty matters. en-us Fri, 15 Feb 2013 00:00:00 +0530 Mon, 18 May 2015 11:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170176 The Tribunal held that the conversion of Viscose Filament Yarn (VFY) from cake to cone form constitutes "manufacture" as per Note 3 to Chapter 54 of the Central Excise Tariff. It determined the job worker undertaking the conversion process as the manufacturer, emphasizing liability based on production rather than ownership. Regarding excise duty exemption under Notification No. 30/2004-C.E., the matter was remanded for a fresh assessment due to inadequate examination and legal considerations. The appeal was allowed by way of remand, stressing the necessity of thorough review and adherence to legal principles in excise duty matters. Case-Laws Central Excise Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170176