The Supreme Court of India has held that distinct manufacturing processes undertaken by separate units, when integrally connected and forming a continuous chain resulting in a final product, must be viewed cumulatively for the purpose of excise duty liability. The Bench, comprising Justice Pamidighantam Sri Narasimha and Justice Atul S. Chandurkar, set aside the order
Integrated Manufacturing Processes Across Distinct Units Liable for Duty; Supreme Court Sets Aside CESTAT Order
