2008 (3) TMI 274

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..... mount to manufacture, the other Commissioner (Appeals) has held that such activity amounts to manufacture – in view of decision of tribunal in earlier cases, held that physical mixture of already standardized, formulated and prepared ingredients by dissolving in boiling water not results in new product – assessee’s appeal allowed
Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) .....

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..... r Chapter 3204.29, in the tap water and bottling the same and selling as Liquid Blue. The appellants contention is that the said activity does not amount to manufacture, as held by the majority decision of the Tribunal in the case of Jyoti Laboratories v. Collector of C. Ex., Cochin [1994 (72) E.L.T. 669 (Tribunal)]. On the other hand, the Commissioner (Appeals) in one of his order, has relied upo .....

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