https://www.taxtmi.com/caselaws?id=90296 Punching, drilling and similar processing of TC sets and DP sets did not amount to manufacture, so they were not liable to central excise duty. For tower parts and out-door structures, cutting materials to length and making holes did not bring into existence a new product distinct from the original angles, beams and channels, so these items were also treated as non-excisable. The appeal was rejected and the order holding the goods as non-excisable was upheld. en-us Thu, 18 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90296 Punching, drilling and similar processing of TC sets and DP sets did not amount to manufacture, so they were not liable to central excise duty. For tower parts and out-door structures, cutting materials to length and making holes did not bring into existence a new product distinct from the original angles, beams and channels, so these items were also treated as non-excisable. The appeal was rejected and the order holding the goods as non-excisable was upheld. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90296