https://www.taxtmi.com/caselaws?id=380207 The Tribunal held that the dilution of raw materials with water to create 'SIKA LATEX' and 'SIKA LATEX POWER' did not amount to 'manufacture' under the Central Excise Act, 1944. Applying the legal test from Servo Med Industries, it found that the process did not result in a new product with distinct characteristics, and therefore, excise duty was not applicable. The Tribunal referred to precedent cases and set aside the orders confirming demands, ruling in favor of the appellant. en-us Mon, 13 May 2019 00:00:00 +0530 Wed, 15 May 2019 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380207 The Tribunal held that the dilution of raw materials with water to create 'SIKA LATEX' and 'SIKA LATEX POWER' did not amount to 'manufacture' under the Central Excise Act, 1944. Applying the legal test from Servo Med Industries, it found that the process did not result in a new product with distinct characteristics, and therefore, excise duty was not applicable. The Tribunal referred to precedent cases and set aside the orders confirming demands, ruling in favor of the appellant. Case-Laws Central Excise Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380207