https://www.taxtmi.com/caselaws?id=90210 Machining bombshell castings by removing excess material and drilling holes was treated as manufacture because the process created identifiable components with a distinct commercial identity for excise purposes, making the resultant goods dutiable. Exemption under Notifications 278/82-C.E. and 197/87-C.E. was unavailable because the goods were not manufactured in a factory belonging to the Central Government. The remand concerning Notification 214/86-C.E. was upheld because the factual basis for that claim was not on record and had not been examined by the original authority. en-us Mon, 02 Nov 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90210 Machining bombshell castings by removing excess material and drilling holes was treated as manufacture because the process created identifiable components with a distinct commercial identity for excise purposes, making the resultant goods dutiable. Exemption under Notifications 278/82-C.E. and 197/87-C.E. was unavailable because the goods were not manufactured in a factory belonging to the Central Government. The remand concerning Notification 214/86-C.E. was upheld because the factual basis for that claim was not on record and had not been examined by the original authority. Case-Laws Central Excise Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90210