https://www.taxtmi.com/caselaws?id=32567 The Appellate Tribunal CESTAT, Ahmedabad ruled that assembling various parts of a water filter in a box under a brand name did not constitute manufacturing under the Central Excise Act, 1944. The Tribunal emphasized that for an activity to be considered manufacturing, a new distinct commodity must be created and separately marketed, which was not the case here. By relying on legal precedents and principles, the Tribunal concluded that the assembly of parts without forming a new product did not meet the criteria for manufacturing, aligning with established legal interpretations. en-us Thu, 27 Mar 2008 00:00:00 +0530 Wed, 01 May 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32567 The Appellate Tribunal CESTAT, Ahmedabad ruled that assembling various parts of a water filter in a box under a brand name did not constitute manufacturing under the Central Excise Act, 1944. The Tribunal emphasized that for an activity to be considered manufacturing, a new distinct commodity must be created and separately marketed, which was not the case here. By relying on legal precedents and principles, the Tribunal concluded that the assembly of parts without forming a new product did not meet the criteria for manufacturing, aligning with established legal interpretations. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32567