2001 (5) TMI 286 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of M/s. Sudhir Electricals Ltd. regarding the manufacture of ceramic water filter candles. The Tribunal found that the process of fixing candles into water filters did not amount to manufacturing the candles. The Tribunal also noted that the department was aware of the process through declarations filed by the assessees, leading to the appeal's success.