https://www.taxtmi.com/caselaws?id=54116 The tribunal ruled in favor of the appellant, concluding that grinding Granulated Blast Furnace Slag (GBS) into Ground Granulated Blast Furnace Slag (GGBS) does not constitute a manufacturing process. The tribunal emphasized that there was no chemical change or alteration in the character of the slag, thus it remains the same product. Consequently, the tribunal set aside the impugned order and allowed the appeal, granting any consequential relief. This decision was grounded in the principle that a mere physical change, without altering the essential characteristics of the product, does not create a new commodity. en-us Mon, 20 Jun 2005 00:00:00 +0530 Wed, 01 May 2024 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54116 The tribunal ruled in favor of the appellant, concluding that grinding Granulated Blast Furnace Slag (GBS) into Ground Granulated Blast Furnace Slag (GGBS) does not constitute a manufacturing process. The tribunal emphasized that there was no chemical change or alteration in the character of the slag, thus it remains the same product. Consequently, the tribunal set aside the impugned order and allowed the appeal, granting any consequential relief. This decision was grounded in the principle that a mere physical change, without altering the essential characteristics of the product, does not create a new commodity. Case-Laws Central Excise Mon, 20 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54116