https://www.taxtmi.com/caselaws?id=91457 Simple fabrication of angles and channels by bending, punching and making holes for use in fixing electricity poles did not amount to manufacture for central excise purposes. The Tribunal held that these processes did not bring into existence a new manufactured product, and therefore the clamps, cross axes, D.P. sets and similar items were not chargeable to excise duty. The appeal was allowed with consequential relief. en-us Wed, 02 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91457 Simple fabrication of angles and channels by bending, punching and making holes for use in fixing electricity poles did not amount to manufacture for central excise purposes. The Tribunal held that these processes did not bring into existence a new manufactured product, and therefore the clamps, cross axes, D.P. sets and similar items were not chargeable to excise duty. The appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 02 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91457