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2010 (4) TMI 842 - KARNATAKA HIGH COURTWhether cutting of aluminium angles, plates to size, drilling holes etc. would bring into existence new product - appellant contends that tribunal was not right in concluding find that the assessee was not manufacturing a new product as known in the market and thereby allowing the appeal by granting the relief under the Act – Held that:- cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. order of the Tribunal is set aside and the orders of the Addl. Commissioner of Central Excise (Appeals) is restored by answering the substantial question of law in favour of the revenue and against the assessee, Accordingly, the appeal is allowed
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