https://www.taxtmi.com/caselaws?id=93222 The Tribunal determined that coating M.S. wires with Copper Sulphate constitutes manufacturing, as it transforms the wires into a distinct commodity with a new name, character, and use. While the process was deemed excisable, the demand was mostly time-barred due to proper disclosure of the manufacturing process in 1988, except for September 1989. The matter regarding the benefit of Notification No. 202/88 was remanded for further assessment by the Commissioner. en-us Wed, 22 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93222 The Tribunal determined that coating M.S. wires with Copper Sulphate constitutes manufacturing, as it transforms the wires into a distinct commodity with a new name, character, and use. While the process was deemed excisable, the demand was mostly time-barred due to proper disclosure of the manufacturing process in 1988, except for September 1989. The matter regarding the benefit of Notification No. 202/88 was remanded for further assessment by the Commissioner. Case-Laws Central Excise Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93222