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2016 (8) TMI 704 - HC - Central ExciseDemand - manufacture of Rubber lined Steel Tanks/Pipes - Section 2(f) of the Central Excise Act, 1944 - Held that:- in the Assessee's own case the Tribunal held that the very same process was not manufacturing. The said order passed by the Tribunal has become final. Subsequently, in another appeal came up for consideration before the CESTAT in Final Order No.692 of 2005 dated 28.04.2005, in which the Tribunal after taking into consideration the decision of the Hon'ble Supreme Court in Tega India Ltd., Vs. Commissioner of Central Excise, Calcutta-II [2004 (2) TMI 61 - SUPREME COURT OF INDIA], and the earlier order passed by the CESTAT, held that the issue is already covered by the decision of the Tribunal and the Hon'ble Supreme Court and there is no manufacture involved in the present case. - Decided in favour of assessee
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