Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (11) TMI 277 - CEGAT, NEW DELHIExtract: ....... against the appellants have also been dropped. Respectfully following the judgment of the Hon rsquo ble Supreme Court, we hold that the process undertaken by the appellants does not result into a process of manufacture of any new goods for the purpose of excisability and dutiability. Hence the impugned order is set aside and the appeal is allowed.
|