https://www.taxtmi.com/caselaws?id=93455 The Appellate Tribunal CEGAT, Mumbai, held that the fabrication activities involving cutting, welding, and shaping of steel plates and angles constitute "manufacture" under Central Excise law. The transformation of raw materials into a new product with distinct characteristics attracts duty liability. The tribunal rejected the argument that the original products' identity remains unchanged during fabrication. Due to the appellant's failure to obtain a Central Excise license and provide essential information, the larger period for duty assessment was justified. The appeal was dismissed, affirming duty liability for the manufacturing activities. en-us Fri, 24 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93455 The Appellate Tribunal CEGAT, Mumbai, held that the fabrication activities involving cutting, welding, and shaping of steel plates and angles constitute "manufacture" under Central Excise law. The transformation of raw materials into a new product with distinct characteristics attracts duty liability. The tribunal rejected the argument that the original products' identity remains unchanged during fabrication. Due to the appellant's failure to obtain a Central Excise license and provide essential information, the larger period for duty assessment was justified. The appeal was dismissed, affirming duty liability for the manufacturing activities. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93455