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M/S. Silver Laminates Pvt. Ltd. vs Commissioner Of Central Excise & ... on 27 April, 2001

iv) Moti Laminates Pvt. Ltd. Vs. C.C.E., Ahmedabad - 2002-TaxindiaOnline-24-SC-CX 'Manufacture' or 'Production' Means bringing out a new commodity which must be useable, moveable, saleable and marketable. The obvious rationale for levying excise duty linking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the commercial community for purposes of buying and selling.
Customs, Excise and Gold Tribunal - Mumbai Cites 0 - Cited by 21 - Full Document

Zuari Agro Chemicals Ltd. vs Commissioner Of Central Excise And ... on 9 November, 2001

d) Needless to add, the judicial discipline should induce this Bench also to follow earlier orders of the tribunal in this matter as in the case of Markfed Agro Chemicals (supra). In that view of the matter the order prepared by member J) will have to be applied with consequences therein, how so ever much, the issues may require re-determination as held by Member (T).
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 2 - Full Document
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