https://www.taxtmi.com/caselaws?id=170820 The Tribunal determined that the process of heat treatment with steam on green slats to create pencil slats and seasoned timber amounted to manufacturing. It found that the processes transformed the green slats into a new product with distinct properties suitable for pencil manufacturing, differentiating the case from prior Supreme Court precedent. The Tribunal upheld the Collector (Appeals) decision, ruling against the appellants and rejecting their appeal. en-us Tue, 23 Jul 1996 00:00:00 +0530 Thu, 18 Jun 2015 16:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170820 The Tribunal determined that the process of heat treatment with steam on green slats to create pencil slats and seasoned timber amounted to manufacturing. It found that the processes transformed the green slats into a new product with distinct properties suitable for pencil manufacturing, differentiating the case from prior Supreme Court precedent. The Tribunal upheld the Collector (Appeals) decision, ruling against the appellants and rejecting their appeal. Case-Laws Central Excise Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170820