https://www.taxtmi.com/caselaws?id=181415 The Tribunal ruled in favor of the Appellant, stating that the purification process undertaken by M/s. Seth Liladhar Biyani & Sons does not amount to manufacture. The Tribunal found that the saltpeter's name and character remained unchanged after purification, aligning with legal precedent that purification resulting in a different grade of the same chemical does not create a new commodity. Therefore, the appeal was allowed without further consideration of other arguments presented by the Appellant. en-us Thu, 12 Oct 2000 00:00:00 +0530 Sat, 16 Apr 2016 14:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181415 The Tribunal ruled in favor of the Appellant, stating that the purification process undertaken by M/s. Seth Liladhar Biyani & Sons does not amount to manufacture. The Tribunal found that the saltpeter's name and character remained unchanged after purification, aligning with legal precedent that purification resulting in a different grade of the same chemical does not create a new commodity. Therefore, the appeal was allowed without further consideration of other arguments presented by the Appellant. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181415