https://www.taxtmi.com/caselaws?id=317 The court upheld the Tribunal's decision that processing glazed tiles into decorated ceramic glazed wall tiles did not amount to 'manufacture' under the Central Excise Act, 1944. It was determined that the process did not result in a new and distinct commercially recognized product, as the tiles retained their basic character even after decoration. The appeal filed by the Commissioner of Central Excise and Customs was dismissed, affirming that the activity did not meet the criteria for 'manufacture,' as outlined in previous judgments. en-us Thu, 01 Dec 2005 00:00:00 +0530 Fri, 20 Nov 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=317 The court upheld the Tribunal's decision that processing glazed tiles into decorated ceramic glazed wall tiles did not amount to 'manufacture' under the Central Excise Act, 1944. It was determined that the process did not result in a new and distinct commercially recognized product, as the tiles retained their basic character even after decoration. The appeal filed by the Commissioner of Central Excise and Customs was dismissed, affirming that the activity did not meet the criteria for 'manufacture,' as outlined in previous judgments. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=317