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2018 (3) TMI 167 - AT - Central ExciseCENVAT credit - engines/pump/frames - denial on the premises that the process undertaken by them does not amount to manufacture - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the following issues:- Whether the activity of inspection and testing in respect of the parts for proper alignments of pump set on engines, pump and base frames and packing thereof in master box amounts to manufacture as held by the Member (Judicial)? Matter referred to Third Member.
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