https://www.taxtmi.com/caselaws?id=31640 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the assessee, determining that the activity of dissolving synthetic organic dye in water did not amount to manufacture based on the precedent set in the Jyoti Laboratories case. The Tribunal distinguished a previous decision in the C.M.C. (India) case, emphasizing that it did not address the issue of manufacture. Consequently, the Tribunal allowed the appeals of the assessee and dismissed those of the Revenue, highlighting the importance of precedent in determining the classification of activities as manufacturing. en-us Wed, 05 Mar 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31640 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the assessee, determining that the activity of dissolving synthetic organic dye in water did not amount to manufacture based on the precedent set in the Jyoti Laboratories case. The Tribunal distinguished a previous decision in the C.M.C. (India) case, emphasizing that it did not address the issue of manufacture. Consequently, the Tribunal allowed the appeals of the assessee and dismissed those of the Revenue, highlighting the importance of precedent in determining the classification of activities as manufacturing. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31640