2000 (5) TMI 503 - AT - Central Excise

Summary

The appeal involved whether changing capacity and accuracy of imported electronic balances amounts to manufacture. The appellant's plea on this issue was not allowed by the Commissioner (Appeals), but the Appellate Tribunal found that the appellant should have been allowed to raise this legal issue. The matter was remanded back to the Commissioner (Appeals) for a fresh decision on the point of manufacture and availability of Modvat credit. The appeal was allowed by way of remand.