https://www.taxtmi.com/caselaws?id=92947 Mere cutting, drilling, punching, or welding of MS steel materials for prefabricated buildings and structures does not amount to manufacture unless a new and distinct commodity emerges. The Tribunal reiterated that angles, channels, trestles, and similar structural steel items used in construction do not become excisable simply because they are mentioned in a tariff heading. Where the adjudication rests only on tariff description and does not address the manufacture test on merits, duty cannot be sustained on that basis alone. The impugned orders were set aside and the appeals succeeded with consequential relief. en-us Thu, 08 Apr 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92947 Mere cutting, drilling, punching, or welding of MS steel materials for prefabricated buildings and structures does not amount to manufacture unless a new and distinct commodity emerges. The Tribunal reiterated that angles, channels, trestles, and similar structural steel items used in construction do not become excisable simply because they are mentioned in a tariff heading. Where the adjudication rests only on tariff description and does not address the manufacture test on merits, duty cannot be sustained on that basis alone. The impugned orders were set aside and the appeals succeeded with consequential relief. Case-Laws Central Excise Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92947