https://www.taxtmi.com/caselaws?id=267335 The Tribunal set aside the decision of the Ld. Commissioner (A) and ruled in favor of the appellant, holding that the processes undertaken did not amount to manufacture under the Central Excise Act 1944. The Tribunal emphasized the distinctions in processes and end products compared to a cited case, ultimately determining that the appellant's activities did not attract excise duty liability. The appellant's arguments, supported by previous decisions and legal provisions, were instrumental in convincing the Tribunal to allow the appeal and provide consequential relief. en-us Thu, 10 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267335 The Tribunal set aside the decision of the Ld. Commissioner (A) and ruled in favor of the appellant, holding that the processes undertaken did not amount to manufacture under the Central Excise Act 1944. The Tribunal emphasized the distinctions in processes and end products compared to a cited case, ultimately determining that the appellant's activities did not attract excise duty liability. The appellant's arguments, supported by previous decisions and legal provisions, were instrumental in convincing the Tribunal to allow the appeal and provide consequential relief. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267335