https://www.taxtmi.com/caselaws?id=171995 Peripheral processes such as deflashing, checking with vernier, inspection of goods and hardness testing were held not to warrant a different result from the ruling in Commissioner of C. Ex., Pondicherry v. Sunco Rubbers Ltd.; the Madras High Court followed that precedent and answered the manufacture question against the Revenue. The Tribunal's reliance on the Larger Bench decision in M. Tex & Another v. Commissioner of Central Excise, Jaipur was also upheld in light of the same earlier authority. On both substantial questions of law, the court found against the appellant Revenue and dismissed the appeal. en-us Thu, 06 Dec 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171995 Peripheral processes such as deflashing, checking with vernier, inspection of goods and hardness testing were held not to warrant a different result from the ruling in Commissioner of C. Ex., Pondicherry v. Sunco Rubbers Ltd.; the Madras High Court followed that precedent and answered the manufacture question against the Revenue. The Tribunal's reliance on the Larger Bench decision in M. Tex & Another v. Commissioner of Central Excise, Jaipur was also upheld in light of the same earlier authority. On both substantial questions of law, the court found against the appellant Revenue and dismissed the appeal. Case-Laws Central Excise Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171995