https://www.taxtmi.com/caselaws?id=392670 The Tribunal, in a majority decision, concluded that the appellants were ineligible for the benefit of Notification No. 4/2006-CE due to the use of power in the manufacturing processes. The Tribunal dismissed the appeals, thereby affirming the department's demand for duty, interest, and penalties. The Tribunal held that the processes carried out by the appellants amounted to manufacture under Section 2(f) of the Central Excise Act, 1944, and the use of power disqualified them from the exemption, aligning with the department's interpretation and precedent set by the SC. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392670 The Tribunal, in a majority decision, concluded that the appellants were ineligible for the benefit of Notification No. 4/2006-CE due to the use of power in the manufacturing processes. The Tribunal dismissed the appeals, thereby affirming the department's demand for duty, interest, and penalties. The Tribunal held that the processes carried out by the appellants amounted to manufacture under Section 2(f) of the Central Excise Act, 1944, and the use of power disqualified them from the exemption, aligning with the department's interpretation and precedent set by the SC. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392670