https://www.taxtmi.com/caselaws?id=92399 Joining headers to electrodes was not treated as manufacture under Central Excise law where the process merely converted lead and aluminium sheets into electrodes for electrolysis. The Tribunal followed its earlier decision in the assessee's own case on the same process and held that no new manufactured product emerged. The impugned order was set aside and the appeal succeeded. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92399 Joining headers to electrodes was not treated as manufacture under Central Excise law where the process merely converted lead and aluminium sheets into electrodes for electrolysis. The Tribunal followed its earlier decision in the assessee's own case on the same process and held that no new manufactured product emerged. The impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92399