https://www.taxtmi.com/caselaws?id=94707 The Tribunal held that the processes undertaken by the appellants did not amount to manufacture under Section 2(f) of the Central Excise Act. Consequently, excise duty was not leviable on stock rails and tongue rails. The appeal filed by the appellants was allowed, and the question of the extended period of limitation was not addressed. en-us Thu, 16 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94707 The Tribunal held that the processes undertaken by the appellants did not amount to manufacture under Section 2(f) of the Central Excise Act. Consequently, excise duty was not leviable on stock rails and tongue rails. The appeal filed by the appellants was allowed, and the question of the extended period of limitation was not addressed. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94707