https://www.taxtmi.com/caselaws?id=73698 Fabrication of trusses, trestles, bent pipes, fabricated beams, ducting, columns and similar steel structures from duty-paid angles, sheets, plates and channels was not manufacture because the process of cutting, drilling, riveting and assembling did not create a new commodity with a distinct character, name or use. The inputs retained their original identity, and no commercially separate excisable product was shown to emerge. On that basis, central excise duty was not attracted and the demand could not be sustained in favour of the assessee. en-us Mon, 23 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73698 Fabrication of trusses, trestles, bent pipes, fabricated beams, ducting, columns and similar steel structures from duty-paid angles, sheets, plates and channels was not manufacture because the process of cutting, drilling, riveting and assembling did not create a new commodity with a distinct character, name or use. The inputs retained their original identity, and no commercially separate excisable product was shown to emerge. On that basis, central excise duty was not attracted and the demand could not be sustained in favour of the assessee. Case-Laws Central Excise Mon, 23 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73698