https://www.taxtmi.com/caselaws?id=364287 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, determining that the process of converting scrap rubber to crumb rubber did not constitute manufacture under the Central Excise Act. The decision was based on the lack of substantial evidence provided by the department to counter the appellants' expert opinions and certificates. The Tribunal highlighted the importance of expert evidence in such cases and emphasized the burden of proof on the department to establish manufacturing processes. Consequently, the appeal was allowed, granting the appellants consequential relief. en-us Tue, 24 Jul 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364287 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, determining that the process of converting scrap rubber to crumb rubber did not constitute manufacture under the Central Excise Act. The decision was based on the lack of substantial evidence provided by the department to counter the appellants' expert opinions and certificates. The Tribunal highlighted the importance of expert evidence in such cases and emphasized the burden of proof on the department to establish manufacturing processes. Consequently, the appeal was allowed, granting the appellants consequential relief. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364287