https://www.taxtmi.com/caselaws?id=381799 The Court held that salvaging parts from a used Tunnel Boring Machine, remanufacturing them, and assembling them into a different machine constitutes manufacturing under the Central Excise Act. The Appellate Authority erred in disregarding a previous order accepting the manufacturing activity. Despite the availability of an alternative remedy before CESTAT, the writ petition was deemed maintainable due to the failure of the Appellate Authority to consider crucial evidence. The High Court directed a fresh hearing, emphasizing the importance of acknowledging previous orders and acceptances by higher authorities in decision-making processes. en-us Thu, 06 Jun 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381799 The Court held that salvaging parts from a used Tunnel Boring Machine, remanufacturing them, and assembling them into a different machine constitutes manufacturing under the Central Excise Act. The Appellate Authority erred in disregarding a previous order accepting the manufacturing activity. Despite the availability of an alternative remedy before CESTAT, the writ petition was deemed maintainable due to the failure of the Appellate Authority to consider crucial evidence. The High Court directed a fresh hearing, emphasizing the importance of acknowledging previous orders and acceptances by higher authorities in decision-making processes. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381799