https://www.taxtmi.com/caselaws?id=336408 The tribunal held that subjecting duty paid Black Wire to galvanization and clearance did not amount to manufacturing. The appellant successfully argued that galvanization alone did not change the commercial commodity's identity, citing judicial precedents and a CBEC Circular. The tribunal found the Revenue's demand for differential Excise duty misconceived and set aside the order, providing relief to the appellant. The decision emphasized the importance of a change in the commodity's identity for a process to be considered manufacturing, ultimately ruling in favor of the appellant. en-us Thu, 13 Oct 2016 00:00:00 +0530 Sun, 18 Dec 2016 22:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336408 The tribunal held that subjecting duty paid Black Wire to galvanization and clearance did not amount to manufacturing. The appellant successfully argued that galvanization alone did not change the commercial commodity's identity, citing judicial precedents and a CBEC Circular. The tribunal found the Revenue's demand for differential Excise duty misconceived and set aside the order, providing relief to the appellant. The decision emphasized the importance of a change in the commodity's identity for a process to be considered manufacturing, ultimately ruling in favor of the appellant. Case-Laws Central Excise Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336408