https://www.taxtmi.com/caselaws?id=2763 The Tribunal allowed the appeal, setting aside the Commissioner's order. It held that the appellants, poultry farmers manufacturing excisable goods, qualified as manufacturers and were entitled to the benefit of Notification No. 83/94-C.E. The goods were used in the fabrication of cages, meeting the definition of a "factory" under the Central Excise Act. The requirement of producing undertakings by poultry farmers for SSI exemption was considered a minor formality, and denial based on procedural grounds was deemed unjust. en-us Wed, 08 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2763 The Tribunal allowed the appeal, setting aside the Commissioner's order. It held that the appellants, poultry farmers manufacturing excisable goods, qualified as manufacturers and were entitled to the benefit of Notification No. 83/94-C.E. The goods were used in the fabrication of cages, meeting the definition of a "factory" under the Central Excise Act. The requirement of producing undertakings by poultry farmers for SSI exemption was considered a minor formality, and denial based on procedural grounds was deemed unjust. Case-Laws Central Excise Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2763