https://www.taxtmi.com/caselaws?id=413977 The Court held that the assembly of prescription lenses into spectacle frames does not amount to 'manufacture' under the Central Excise Act, 1944. Show Cause Notices (SCNs) issued without considering established legal principles were deemed legally flawed, leading to the quashing of the SCNs. The Court emphasized that despite involving skilled processes, the mere assembly of lenses and frames does not create a new product. Consequently, the writ petitions were allowed, and all related miscellaneous petitions were closed without costs. en-us Thu, 21 Oct 2021 00:00:00 +0530 Tue, 26 Oct 2021 08:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413977 The Court held that the assembly of prescription lenses into spectacle frames does not amount to 'manufacture' under the Central Excise Act, 1944. Show Cause Notices (SCNs) issued without considering established legal principles were deemed legally flawed, leading to the quashing of the SCNs. The Court emphasized that despite involving skilled processes, the mere assembly of lenses and frames does not create a new product. Consequently, the writ petitions were allowed, and all related miscellaneous petitions were closed without costs. Case-Laws Central Excise Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413977