2007 (8) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise Tariff Act, 1985 - Tribunal has rightly decided that it does not amount to manufacture - there is no reason to seek reference on the questions of law - applications are rejected - 21 of 2001, 31 of 2002 and 18 of 2001 - - - Dated:- 20-8-2007 - H.L. Gokhale, C.J. and R.K. Agrawal, J. Shri K.C. Sinha, for the Applicant. S/Shri A.P. Mathur and S.D. Dubey, for the Respondent. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rule 173-L of Central Excise Rules, 1944, and whether it will amount to manufacture under Chapter Note 7 of Chapter 21 of Central Excise Tariff Act, 1985. 5. The assessee had sought refund. All that the Tribunal has done is that after holding that it does not amount to manufacture, it has approved what the Commissioner of Appeals has done, namely to direct that the assessee must reverse the m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X