Process of Meal Preparation Not Classified as Manufacturing Under Central Excise; Excise Duty Demand Set Aside.

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....Process amounting to manufacture - classification - placing of the vegetables cuisine, rice, roti, salad etc. on a tray and placing the leaflets bearing the logo as well as the name of “Ambassador Sky Chef” in the cutlery pack placed on the tray - Revenue failed to prove the same as manufacture - Demand set aside.....