https://www.taxtmi.com/caselaws?id=190251 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. The decision was based on the essential nature of steel racks as inputs for the manufacturing process, compliance with the Prevention of Food Adulteration Act, and the limitation on the period for show cause proceedings. The Tribunal emphasized the importance of proper storage to prevent contamination of confectionery products and concluded that the steel racks qualified as inputs necessary for the manufacturing process. en-us Thu, 10 Jul 2014 00:00:00 +0530 Thu, 09 Feb 2017 22:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190251 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. The decision was based on the essential nature of steel racks as inputs for the manufacturing process, compliance with the Prevention of Food Adulteration Act, and the limitation on the period for show cause proceedings. The Tribunal emphasized the importance of proper storage to prevent contamination of confectionery products and concluded that the steel racks qualified as inputs necessary for the manufacturing process. Case-Laws Central Excise Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190251