2002 (12) TMI 458 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Revenue against the order-in-appeal regarding the activity of putting color cakes in a box along with a brush, stating that it does not amount to manufacture under Section 2(f) of the Central Excise Act. The Tribunal cited precedent cases to support their decision. The appeal was dismissed.