https://www.taxtmi.com/caselaws?id=51638 The Tribunal allowed the appeal filed by M/s. Mahavir Aluminium Ltd., holding that the aluminium doors and windows were not manufactured at the basement, the processes did not amount to manufacture, and the products were not excisable goods. Consequently, the demand for duty and the imposition of penalties were set aside. en-us Wed, 11 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51638 The Tribunal allowed the appeal filed by M/s. Mahavir Aluminium Ltd., holding that the aluminium doors and windows were not manufactured at the basement, the processes did not amount to manufacture, and the products were not excisable goods. Consequently, the demand for duty and the imposition of penalties were set aside. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51638