https://www.taxtmi.com/caselaws?id=170681 The Court remanded the case to the primary authority to determine if the machinery manufactured by the appellant qualifies as producing a commercial commodity for excise duty exemption. The Court emphasized the broader concept of production, indicating that processing can be considered manufacturing. The appellant will have the opportunity to substantiate their claim, and if the machinery is found to contribute to commodity production, the excise duty exemption should apply. The judgment highlights the need for a thorough evaluation of machinery's role in producing a commercial commodity for excise duty exemption eligibility. en-us Wed, 12 Mar 2014 00:00:00 +0530 Fri, 05 Jun 2015 12:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170681 The Court remanded the case to the primary authority to determine if the machinery manufactured by the appellant qualifies as producing a commercial commodity for excise duty exemption. The Court emphasized the broader concept of production, indicating that processing can be considered manufacturing. The appellant will have the opportunity to substantiate their claim, and if the machinery is found to contribute to commodity production, the excise duty exemption should apply. The judgment highlights the need for a thorough evaluation of machinery's role in producing a commercial commodity for excise duty exemption eligibility. Case-Laws Central Excise Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170681