https://www.taxtmi.com/caselaws?id=48374 The case involved a dispute over whether diluting Alletherin to 3.6% purity with other agents constituted "manufacture" under the Central Excises and Salt Act. The court held that the dilution process did not create a new substance, merely reducing potency. Without specific provisions in the law regarding dilution, the act did not amount to "manufacture." The Department's appeal was dismissed, emphasizing that conflicting circulars from the Central Board of Excise and Customs could not override tribunal decisions. The court referred to precedents and ruled against the petitioner, stating the dilution did not meet the legal definition of "manufacture." en-us Fri, 26 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48374 The case involved a dispute over whether diluting Alletherin to 3.6% purity with other agents constituted "manufacture" under the Central Excises and Salt Act. The court held that the dilution process did not create a new substance, merely reducing potency. Without specific provisions in the law regarding dilution, the act did not amount to "manufacture." The Department's appeal was dismissed, emphasizing that conflicting circulars from the Central Board of Excise and Customs could not override tribunal decisions. The court referred to precedents and ruled against the petitioner, stating the dilution did not meet the legal definition of "manufacture." Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48374