https://www.taxtmi.com/caselaws?id=43363 Central excise duty on A.D. wet cells was held unsustainable where the assessee manufactured only the carbon/zinc elements, procured the remaining components from the market, and supplied the cells in unassembled condition. The earlier Tribunal ruling on identical facts had already held that such activity did not amount to manufacture of complete cells for duty purposes, and that determination had attained finality. As the impugned demand proceeded on the rejected assumption that complete wet cells were manufactured, the factual basis for the levy failed and the orders were quashed in favour of the assessee. en-us Thu, 30 Apr 1992 00:00:00 +0530 Thu, 17 Jun 2010 16:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43363 Central excise duty on A.D. wet cells was held unsustainable where the assessee manufactured only the carbon/zinc elements, procured the remaining components from the market, and supplied the cells in unassembled condition. The earlier Tribunal ruling on identical facts had already held that such activity did not amount to manufacture of complete cells for duty purposes, and that determination had attained finality. As the impugned demand proceeded on the rejected assumption that complete wet cells were manufactured, the factual basis for the levy failed and the orders were quashed in favour of the assessee. Case-Laws Central Excise Thu, 30 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43363