Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (3) TMI 249 - AT - Central ExciseExtract: .......a different name, character and use. From the Grounds of Appeal, as aforesaid, we find that only a change of form has taken place to make the product usable. This, by itself, is not sufficient to hold that grinding in the present case is a process of manufacture. Consequently, we do not find any substance in the Appeal and, therefore, we reject it.
|