2024 (12) TMI 528 - SCH - Central Excise

Process amounting to manufacture or not - strapping together of tyres , tubes and flaps , referred to as TTF , at the premises of another for despatch of this particular combination of goods to dealers for catering to replacement market for bus/lorry operators - CESTAT had set aside the demand - HELD THAT - The Customs, Excise And Service Tax Appellate Tribunal has not committed any error in law or fact. The Civil Appeals are accordingly dismissed.

Summary

The Supreme Court dismissed the Civil Appeals, stating that the Customs, Excise And Service Tax Appellate Tribunal did not commit any error in law or fact.