https://www.taxtmi.com/highlights?id=51037 Process amounting to manufacture or not - appellant purchases lead ingots (purity of 99.5% or grade ‘B’) and thereafter remove the same either without processing as such or after increasing the purity to 99.9% - the impugned order suffers from mistake of law and fact. Further, there is no test report on record in support of allegation of revenue - Demand set aside. en-us Sun, 05 Jan 2020 10:42:43 +0530 Sun, 05 Jan 2020 10:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51037 Process amounting to manufacture or not - appellant purchases lead ingots (purity of 99.5% or grade ‘B’) and thereafter remove the same either without processing as such or after increasing the purity to 99.9% - the impugned order suffers from mistake of law and fact. Further, there is no test report on record in support of allegation of revenue - Demand set aside. Highlights Central Excise Sun, 05 Jan 2020 10:42:43 +0530 https://www.taxtmi.com/highlights?id=51037