https://www.taxtmi.com/caselaws?id=439377 The Tribunal ruled in favor of the Appellant, determining that the processes undertaken, including distillation and purification, did not amount to manufacture under the Central Excise Act. As a result, the demand for Central Excise duty was set aside. The Tribunal also held that the Appellant was not eligible for the Small Scale Industries (SSI) exemption due to the processes not constituting manufacture. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439377 The Tribunal ruled in favor of the Appellant, determining that the processes undertaken, including distillation and purification, did not amount to manufacture under the Central Excise Act. As a result, the demand for Central Excise duty was set aside. The Tribunal also held that the Appellant was not eligible for the Small Scale Industries (SSI) exemption due to the processes not constituting manufacture. Case-Laws Central Excise Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439377