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<h1>Tribunal: Hardening and tempering soft steel not manufacturing as product remains unchanged</h1> The Tribunal held that hardening and tempering of soft steel does not amount to manufacture as the product remains the same after the process, with only ... Manufacture The issue in the appeal was whether hardening and tempering of soft steel amounts to manufacture. The Tribunal rejected the Revenue's appeal, stating that the product remained the same after the process, with only additional physical properties. The appeal was based on the argument that the process resulted in a new product, but the Tribunal disagreed.