1990 (11) TMI 287 - AT - Central Excise

Summary

The appeal addressed whether the process undertaken by the appellants constituted "manufacture" under the Central Excises and Salt Act, 1944, resulting in a product chargeable to excise duty. The Tribunal held that the process did not amount to "manufacture" and the product did not attract excise duty, citing previous decisions supporting this conclusion. The impugned order was set aside, and the appeal was allowed with consequential relief.