2000 (11) TMI 357 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi remanded the case back to the adjudicating authority for re-consideration as the issue of excisability was not properly addressed by the authorities below. The appellant, engaged in job work of machining/finishing vehicle parts, argued that the activity did not amount to manufacture. The Tribunal allowed the appeal by way of remand for further examination of the excisability issue and other related matters.