https://www.taxtmi.com/caselaws?id=74032 The Tribunal held that the process of coating PVC on steel wires constituted manufacturing under Section 2(f) of the Central Excises and Salt Act, 1944. The appellants were not considered mere job workers but were held liable as manufacturers of PVC coated steel wire. Additionally, the Tribunal allowed the inclusion of new legal grounds in the appeal memorandum, emphasizing that they were pure questions of law directly related to the subject-matter before the Collector. The decision ensured both parties' rights during the appeal hearing on merits. en-us Mon, 24 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74032 The Tribunal held that the process of coating PVC on steel wires constituted manufacturing under Section 2(f) of the Central Excises and Salt Act, 1944. The appellants were not considered mere job workers but were held liable as manufacturers of PVC coated steel wire. Additionally, the Tribunal allowed the inclusion of new legal grounds in the appeal memorandum, emphasizing that they were pure questions of law directly related to the subject-matter before the Collector. The decision ensured both parties' rights during the appeal hearing on merits. Case-Laws Central Excise Mon, 24 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74032