https://www.taxtmi.com/caselaws?id=363538 Cleatting or riveting loose stator stampings into stacks was examined on the basis of whether the process resulted in manufacture of a new and distinct product known in the market as a stator. A mere classification exercise was held insufficient where the essential question of manufacture remained unanswered. Because the adjudicating authority again failed to decide the core issue required by the earlier remand directions, the order could not be sustained and the matter was sent back for fresh determination on manufacture. en-us Thu, 21 Jun 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363538 Cleatting or riveting loose stator stampings into stacks was examined on the basis of whether the process resulted in manufacture of a new and distinct product known in the market as a stator. A mere classification exercise was held insufficient where the essential question of manufacture remained unanswered. Because the adjudicating authority again failed to decide the core issue required by the earlier remand directions, the order could not be sustained and the matter was sent back for fresh determination on manufacture. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363538