M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI
The appeal is allowed and the impugned judgment is hereby set aside
C.A. No.-000583-000583 - 2005Supreme Court07 May 2015
Section 2
nature and extent
of processing may vary from one case to another,
and indeed there may be several stages of
processing and perhaps a different kind of
processing at each stage. With each process
suffered, the original commodity experiences a
change. But it is only when the change, or a series
of changes, take the commodity to the point where
