https://www.taxtmi.com/caselaws?id=1986 In the absence of proof that the order-in-appeal had been served on the assessee, limitation could not be computed against it; the appeal filed shortly after receipt of the copy was therefore treated as within time. On the substantive issue, the processes carried out on rough castings were held not to amount to manufacture, following the Tribunal's earlier decision in the assessee's own case. As manufacture was not established, denial of Modvat credit was not justified. The reliefs flowing from the order were accordingly available to the assessee. en-us Mon, 12 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1986 In the absence of proof that the order-in-appeal had been served on the assessee, limitation could not be computed against it; the appeal filed shortly after receipt of the copy was therefore treated as within time. On the substantive issue, the processes carried out on rough castings were held not to amount to manufacture, following the Tribunal's earlier decision in the assessee's own case. As manufacture was not established, denial of Modvat credit was not justified. The reliefs flowing from the order were accordingly available to the assessee. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1986