https://www.taxtmi.com/caselaws?id=83025 Bending or twisting M.S. rods or pipes into M.S. inserts for use in aluminium alloy anodes did not amount to manufacture because no new commercially known or marketable product emerged; the inserts remained rods or pipes in substance and were not excisable intermediate goods. Aluminium alloy anodes containing zinc and indium remained eligible for exemption because the notification did not require exclusive use of Chapter 76 goods, and the presence of other materials used for technological necessity did not defeat the exemption in the absence of restrictive words such as "exclusively" or "only." en-us Thu, 02 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83025 Bending or twisting M.S. rods or pipes into M.S. inserts for use in aluminium alloy anodes did not amount to manufacture because no new commercially known or marketable product emerged; the inserts remained rods or pipes in substance and were not excisable intermediate goods. Aluminium alloy anodes containing zinc and indium remained eligible for exemption because the notification did not require exclusive use of Chapter 76 goods, and the presence of other materials used for technological necessity did not defeat the exemption in the absence of restrictive words such as "exclusively" or "only." Case-Laws Central Excise Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83025