https://www.taxtmi.com/caselaws?id=86929 The case involved the classification of steel bands under the Central Excise Tariff Act, 1985. The tribunal held that the process of cutting and welding steel bands amounted to "manufacture," triggering duty liability. The extended period of limitation for duty recovery was deemed applicable. The appellants were granted Modvat credit but faced a reduced penalty. The tribunal directed quantification of the demand and relief for the appellants. en-us Mon, 04 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86929 The case involved the classification of steel bands under the Central Excise Tariff Act, 1985. The tribunal held that the process of cutting and welding steel bands amounted to "manufacture," triggering duty liability. The extended period of limitation for duty recovery was deemed applicable. The appellants were granted Modvat credit but faced a reduced penalty. The tribunal directed quantification of the demand and relief for the appellants. Case-Laws Central Excise Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86929