https://www.taxtmi.com/caselaws?id=72696 Cutting, bending, punching and galvanising duty-paid steel angles, plates, channels and rods for erection of transmission towers did not amount to manufacture because the operations did not create a new and distinct commodity with a separate name, character or use. The materials remained structural steel members, were not shown to be marketed as transmission-tower components, and the work was only fabrication under a works contract; the tower itself did not come into existence at the factory. Accordingly, the inclusive definition of manufacture could not be invoked and the goods were not chargeable to duty under Item 68. en-us Tue, 07 Jan 1986 00:00:00 +0530 Tue, 24 May 2011 13:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72696 Cutting, bending, punching and galvanising duty-paid steel angles, plates, channels and rods for erection of transmission towers did not amount to manufacture because the operations did not create a new and distinct commodity with a separate name, character or use. The materials remained structural steel members, were not shown to be marketed as transmission-tower components, and the work was only fabrication under a works contract; the tower itself did not come into existence at the factory. Accordingly, the inclusive definition of manufacture could not be invoked and the goods were not chargeable to duty under Item 68. Case-Laws Central Excise Tue, 07 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72696