https://www.taxtmi.com/caselaws?id=92931 Cutting cupronickel process pipes to size and welding them into shapes such as tees, U-bends and L-bends did not amount to manufacture of a new excisable commodity. The goods retained their essential character as pipes, pipe joints or pipe fittings, and no new product came into existence. The stated principle is that mere cutting and shaping of pipes, without a change in identity or character, is insufficient to trigger a fresh excise levy. On that basis, the duty demand was not sustainable. en-us Mon, 01 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92931 Cutting cupronickel process pipes to size and welding them into shapes such as tees, U-bends and L-bends did not amount to manufacture of a new excisable commodity. The goods retained their essential character as pipes, pipe joints or pipe fittings, and no new product came into existence. The stated principle is that mere cutting and shaping of pipes, without a change in identity or character, is insufficient to trigger a fresh excise levy. On that basis, the duty demand was not sustainable. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92931