https://www.taxtmi.com/caselaws?id=95553 Hardening and tempering of soft steel strips does not amount to manufacture where the material remains identifiable as strips and only its physical properties, such as hardness, are improved. The decisive test is whether the process brings about a complete transformation of the raw material into a distinct and new product; absent such transformation, manufacture is not established. On this basis, the Revenue's challenge failed and the impugned order was sustained. en-us Wed, 01 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95553 Hardening and tempering of soft steel strips does not amount to manufacture where the material remains identifiable as strips and only its physical properties, such as hardness, are improved. The decisive test is whether the process brings about a complete transformation of the raw material into a distinct and new product; absent such transformation, manufacture is not established. On this basis, the Revenue's challenge failed and the impugned order was sustained. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95553