https://www.taxtmi.com/caselaws?id=82103 The Tribunal ruled in favor of M/s. R.S. Steel Works, setting aside the Appellate Collector's order that deemed their activities as manufacturing new goods. The Tribunal found that the processed MS angles and sections retained their original form and utility, not transforming into new products like excisable sugar crystallizers. As the processed angles maintained their identity and utility as steel angles even in the tower assembly, the Tribunal concluded that M/s. R.S. Steel Works was not liable to pay duty on the transmission towers or their components. en-us Thu, 26 Jun 1986 00:00:00 +0530 Mon, 13 May 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82103 The Tribunal ruled in favor of M/s. R.S. Steel Works, setting aside the Appellate Collector's order that deemed their activities as manufacturing new goods. The Tribunal found that the processed MS angles and sections retained their original form and utility, not transforming into new products like excisable sugar crystallizers. As the processed angles maintained their identity and utility as steel angles even in the tower assembly, the Tribunal concluded that M/s. R.S. Steel Works was not liable to pay duty on the transmission towers or their components. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82103