https://www.taxtmi.com/caselaws?id=45017 The court held that the activity of assembling cable jointing kits does not amount to manufacture under the Central Excise Act, 1944. The circular issued by the Central Board of Excise and Customs declaring the process as manufacture was deemed without authority of law. Despite the availability of an alternative remedy, the High Court had jurisdiction under Article 226 of the Constitution of India to entertain the writ petitions. As a result, the writ petitions were allowed with costs. en-us Mon, 02 Feb 1998 00:00:00 +0530 Wed, 07 Jul 2010 17:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45017 The court held that the activity of assembling cable jointing kits does not amount to manufacture under the Central Excise Act, 1944. The circular issued by the Central Board of Excise and Customs declaring the process as manufacture was deemed without authority of law. Despite the availability of an alternative remedy, the High Court had jurisdiction under Article 226 of the Constitution of India to entertain the writ petitions. As a result, the writ petitions were allowed with costs. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45017