2005 (6) TMI 121 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that converting Vat dyes into Vat Paste does not result in a fresh levy under the Central Excise Act. The Tribunal dismissed the Revenue's appeal citing reasons such as the demands being prior to a specific order and subsequent clarifications from the Board. The decision was influenced by a Bombay High Court case stating that such conversion does not amount to manufacture.