https://www.taxtmi.com/caselaws?id=378274 The Appellate Tribunal CESTAT CHENNAI set aside the impugned order and allowed the appeal, determining that the process of crushing betel nuts into smaller pieces and sweetening them does not amount to manufacture. The Tribunal emphasized that the application of Section 4 or 4A of the Central Excise Act for assessing the value of the goods is irrelevant when the process does not constitute manufacturing. The decision reaffirmed the established precedent from the Supreme Court in the appellant's case, leading to the appeal being allowed with consequential benefits as per law. en-us Tue, 11 Dec 2018 00:00:00 +0530 Thu, 11 Apr 2019 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378274 The Appellate Tribunal CESTAT CHENNAI set aside the impugned order and allowed the appeal, determining that the process of crushing betel nuts into smaller pieces and sweetening them does not amount to manufacture. The Tribunal emphasized that the application of Section 4 or 4A of the Central Excise Act for assessing the value of the goods is irrelevant when the process does not constitute manufacturing. The decision reaffirmed the established precedent from the Supreme Court in the appellant's case, leading to the appeal being allowed with consequential benefits as per law. Case-Laws Central Excise Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378274