https://www.taxtmi.com/caselaws?id=95823 The Appellate Tribunal CEGAT, New Delhi held that cutting, drilling, and welding iron and steel products does not constitute manufacturing. The fabricated items are not deemed new commodities and are not subject to duty. The impugned order was overturned, and the appeal was decided in favor of the appellants. en-us Tue, 23 Mar 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95823 The Appellate Tribunal CEGAT, New Delhi held that cutting, drilling, and welding iron and steel products does not constitute manufacturing. The fabricated items are not deemed new commodities and are not subject to duty. The impugned order was overturned, and the appeal was decided in favor of the appellants. Case-Laws Central Excise Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95823