https://www.taxtmi.com/caselaws?id=267513 The High Court held that it had jurisdiction to entertain the appeal regarding whether placing a bought-out pump with a manufactured I.C. Engine in a single carton amounted to "manufacture" under the Central Excise Act. The court found that the activity did not constitute "manufacture" as it did not result in a distinct new product. The Tribunal's decision was set aside, and the matter was remanded for fresh consideration, emphasizing the importance of a proper analysis of evidence and legal principles. The appeal was allowed, and no costs were awarded. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 04 May 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267513 The High Court held that it had jurisdiction to entertain the appeal regarding whether placing a bought-out pump with a manufactured I.C. Engine in a single carton amounted to "manufacture" under the Central Excise Act. The court found that the activity did not constitute "manufacture" as it did not result in a distinct new product. The Tribunal's decision was set aside, and the matter was remanded for fresh consideration, emphasizing the importance of a proper analysis of evidence and legal principles. The appeal was allowed, and no costs were awarded. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267513