https://www.taxtmi.com/caselaws?id=80521 Straightening and cutting stainless steel wire into required sizes did not amount to manufacture under the Central Excises and Salt Act, 1944, because the material remained stainless steel wire after processing. No new or commercially distinct product with a different name, character or use emerged, and a mere change in form or local description was insufficient to satisfy the test of manufacture. The process therefore did not attract central excise duty on the goods described as filler wire. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 14:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80521 Straightening and cutting stainless steel wire into required sizes did not amount to manufacture under the Central Excises and Salt Act, 1944, because the material remained stainless steel wire after processing. No new or commercially distinct product with a different name, character or use emerged, and a mere change in form or local description was insufficient to satisfy the test of manufacture. The process therefore did not attract central excise duty on the goods described as filler wire. Case-Laws Central Excise Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80521