https://www.taxtmi.com/caselaws?id=96247 The Tribunal upheld the Collector (Appeals) decision, ruling that the processes undertaken by the appellant constituted "manufacture" under Section 2(f) of the Central Excise Act, 1944. The appellant's argument that the processes did not amount to manufacture was rejected based on the creation of a new product with distinct characteristics suitable for specific functions. The inclusion of raw material cost in the assessable value was justified, emphasizing the emergence of a new commercial product through a series of processes. The appeal was dismissed, affirming the recognition of the product as excisable and distinct from the original pipes. en-us Wed, 31 Dec 1997 00:00:00 +0530 Tue, 20 Dec 2011 13:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96247 The Tribunal upheld the Collector (Appeals) decision, ruling that the processes undertaken by the appellant constituted "manufacture" under Section 2(f) of the Central Excise Act, 1944. The appellant's argument that the processes did not amount to manufacture was rejected based on the creation of a new product with distinct characteristics suitable for specific functions. The inclusion of raw material cost in the assessable value was justified, emphasizing the emergence of a new commercial product through a series of processes. The appeal was dismissed, affirming the recognition of the product as excisable and distinct from the original pipes. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96247