https://www.taxtmi.com/caselaws?id=377718 The Tribunal upheld the impugned order, determining that the appellants were manufacturers under the Central Excise Act. The classification of spare parts was deemed essential post-manufacturing, regardless of the initial classification. The Tribunal emphasized that the appellant, as the buyer, was also a manufacturer, rendering cited decisions irrelevant. The appellants' argument that classification should be determined by the manufacturing unit was dismissed. Consequently, the Tribunal upheld the demand for duty, interest, and penalties, leading to the dismissal of the appeals filed by the appellants. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377718 The Tribunal upheld the impugned order, determining that the appellants were manufacturers under the Central Excise Act. The classification of spare parts was deemed essential post-manufacturing, regardless of the initial classification. The Tribunal emphasized that the appellant, as the buyer, was also a manufacturer, rendering cited decisions irrelevant. The appellants' argument that classification should be determined by the manufacturing unit was dismissed. Consequently, the Tribunal upheld the demand for duty, interest, and penalties, leading to the dismissal of the appeals filed by the appellants. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377718