https://www.taxtmi.com/caselaws?id=193936 The Court ruled in favor of the petitioner, a registered Company, in a challenge against a show cause notice proposing Cenvat duty on converting raw materials into finished goods. Citing a Supreme Court decision, the Court held that the activities did not amount to manufacturing as they did not alter the material's characteristics or end-use. The Court dismissed the allegation that the petitioner's activities constituted manufacture and quashed the show cause notice for demanding Central Excise duty. The writ petition was allowed without costs. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 23 Aug 2017 07:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193936 The Court ruled in favor of the petitioner, a registered Company, in a challenge against a show cause notice proposing Cenvat duty on converting raw materials into finished goods. Citing a Supreme Court decision, the Court held that the activities did not amount to manufacturing as they did not alter the material's characteristics or end-use. The Court dismissed the allegation that the petitioner's activities constituted manufacture and quashed the show cause notice for demanding Central Excise duty. The writ petition was allowed without costs. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193936