https://www.taxtmi.com/caselaws?id=91756 Mere cutting, drilling and simple assembly of iron and steel materials to form stay sets for electric poles does not amount to manufacture where no commercially different product emerges. On that basis, the processed goods were not chargeable to duty, and the activity was treated as outside the manufacturing definition for duty purposes. The assessee therefore succeeded, with the impugned order set aside and consequential relief granted. en-us Tue, 23 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91756 Mere cutting, drilling and simple assembly of iron and steel materials to form stay sets for electric poles does not amount to manufacture where no commercially different product emerges. On that basis, the processed goods were not chargeable to duty, and the activity was treated as outside the manufacturing definition for duty purposes. The assessee therefore succeeded, with the impugned order set aside and consequential relief granted. Case-Laws Central Excise Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91756