https://www.taxtmi.com/caselaws?id=82353 The Tribunal held that the processes of cutting, welding, punching, and galvanizing duty-paid iron and steel products did not amount to "manufacture." Relying on precedent and distinguishing the level of complexity involved in the present case from previous decisions, the Tribunal dismissed the appeals. The matter did not require a reference to a Larger Bench as the issue had been conclusively settled in previous cases. The decision, delivered by Member (J) S.V. Maruthi, with input from Members (T) P.C. Jain and P.K. Kapoor, provided a clear resolution on the classification of the processes in question. en-us Tue, 14 Jan 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82353 The Tribunal held that the processes of cutting, welding, punching, and galvanizing duty-paid iron and steel products did not amount to "manufacture." Relying on precedent and distinguishing the level of complexity involved in the present case from previous decisions, the Tribunal dismissed the appeals. The matter did not require a reference to a Larger Bench as the issue had been conclusively settled in previous cases. The decision, delivered by Member (J) S.V. Maruthi, with input from Members (T) P.C. Jain and P.K. Kapoor, provided a clear resolution on the classification of the processes in question. Case-Laws Central Excise Tue, 14 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82353