2017 (2) TMI 1550

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....hankarraman, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Appellant says that prior to 10-5-2008, mere manufacture does not make the goods excisable. Only if the goods satisfy twin test, that becomes "excisable" goods following the ratio laid down by the Apex Court in the case of Board of Trustees v. CCE, A.P. - 2007 (216) E.L.T. 513 (S.C.). The fir....