https://www.taxtmi.com/caselaws?id=82449 The Tribunal ruled in favor of the appellants, determining that the processes of straightening, cutting, bending, and galvanizing duty-paid steel angles and channels did not amount to manufacture for Central Excise duty. The Tribunal held that the activities undertaken by the appellants did not result in the creation of a new commercial commodity warranting a levy under the Central Excises and Salt Act. It was concluded that the processed items did not fall within the scope of Section 2(f) of the Act, and the appeals were allowed with the impugned orders being set aside. en-us Fri, 24 Jul 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82449 The Tribunal ruled in favor of the appellants, determining that the processes of straightening, cutting, bending, and galvanizing duty-paid steel angles and channels did not amount to manufacture for Central Excise duty. The Tribunal held that the activities undertaken by the appellants did not result in the creation of a new commercial commodity warranting a levy under the Central Excises and Salt Act. It was concluded that the processed items did not fall within the scope of Section 2(f) of the Act, and the appeals were allowed with the impugned orders being set aside. Case-Laws Central Excise Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82449