https://www.taxtmi.com/caselaws?id=198463 The Tribunal ruled that subjecting duty paid Black Wire to galvanization and clearance does not amount to manufacture. They found the show cause notice misconceived, emphasizing that galvanization alone does not constitute manufacture. The appellant's appeal was allowed, with the Tribunal setting aside the demand for Central Excise duty and confirming that the appellant had correctly paid duty by reversing credit as per the rules. The judgment highlighted the significance of adhering to relevant circulars and rules in determining excisability, ultimately ruling in favor of the appellant. en-us Thu, 13 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198463 The Tribunal ruled that subjecting duty paid Black Wire to galvanization and clearance does not amount to manufacture. They found the show cause notice misconceived, emphasizing that galvanization alone does not constitute manufacture. The appellant's appeal was allowed, with the Tribunal setting aside the demand for Central Excise duty and confirming that the appellant had correctly paid duty by reversing credit as per the rules. The judgment highlighted the significance of adhering to relevant circulars and rules in determining excisability, 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=198463