Crumb Rubber Powder: Dispute Over Manufacturing Classification for Excise Tax Ignored Tribunal Precedents, Focused on CBEC Circular.

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....Process amounting to manufacture - marketability - process to obtain Crumb Rubber Powder - The Commissioner (Appeals) has relied solely on Circular of CBEC explaining the definition of manufacture. It is found that when the issue regarding the exact identical process has been settled by Tribunal, not once but three times, still the Commissioner has totally ignored the same. - AT....