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of <h1>Processes on steel products not manufacturing: CEGAT New Delhi</h1> <h3>Collector of C. Ex. Versus Akay Powerline Products (P) Ltd.</h3> The Appellate Tribunal CEGAT New Delhi upheld that processes such as cutting, drilling, painting, and galvanizing on steel products do not constitute ... - The Appellate Tribunal CEGAT New Delhi upheld the decision that processes like cutting, drilling, painting, and galvanizing on steel products do not amount to manufacturing. The Tribunal referred to previous decisions and Supreme Court rulings to support this conclusion. The appeal filed by the Revenue was rejected.
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