https://www.taxtmi.com/caselaws?id=87513 The Tribunal allowed the Department's appeal, setting aside the order-in-original that had previously dismissed a duty demand by the Collector (Appeals). It was determined that the activities undertaken by the respondent constituted manufacturing under the Central Excise Act, as the fabricated items had transformed into distinct products with commercial recognition. The Tribunal concluded that the items had undergone manufacturing processes, acquiring a new character and commercial identity, leading to the appeal being allowed in favor of the Department. en-us Fri, 28 Feb 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87513 The Tribunal allowed the Department's appeal, setting aside the order-in-original that had previously dismissed a duty demand by the Collector (Appeals). It was determined that the activities undertaken by the respondent constituted manufacturing under the Central Excise Act, as the fabricated items had transformed into distinct products with commercial recognition. The Tribunal concluded that the items had undergone manufacturing processes, acquiring a new character and commercial identity, leading to the appeal being allowed in favor of the Department. Case-Laws Central Excise Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87513