https://www.taxtmi.com/caselaws?id=90157 The judgment concluded that cutting and welding activities for construction purposes, such as trusses, beams, and purlines, do not amount to manufacturing based on established precedents. The court emphasized that these processes do not result in the creation of new dutiable goods, aligning with previous decisions and interpretations of the law. The Revenue's appeal was dismissed, affirming that cutting and welding for construction do not change the identity of the product to warrant dutiability, as supported by consistent rulings in similar cases. Subsequent appeals followed this interpretation, leading to relief for the appellants and the rejection of the Revenue's claims. en-us Tue, 11 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90157 The judgment concluded that cutting and welding activities for construction purposes, such as trusses, beams, and purlines, do not amount to manufacturing based on established precedents. The court emphasized that these processes do not result in the creation of new dutiable goods, aligning with previous decisions and interpretations of the law. The Revenue's appeal was dismissed, affirming that cutting and welding for construction do not change the identity of the product to warrant dutiability, as supported by consistent rulings in similar cases. Subsequent appeals followed this interpretation, leading to relief for the appellants and the rejection of the Revenue's claims. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90157