https://www.taxtmi.com/caselaws?id=96409 Chamfering of cast copper articles did not by itself constitute bevelling or other disqualifying further working for exemption purposes. The term could include grinding or cutting channels and did not automatically establish a bevelling process. Where the activity was explained as grinding and the available equipment supported that explanation, the articles retained their status as not further worked. Exemption remained available because the Department had not established that the process actually amounted to disqualifying further working. Revenue's challenge failed and the assessee's exemption claim was sustained. en-us Fri, 08 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96409 Chamfering of cast copper articles did not by itself constitute bevelling or other disqualifying further working for exemption purposes. The term could include grinding or cutting channels and did not automatically establish a bevelling process. Where the activity was explained as grinding and the available equipment supported that explanation, the articles retained their status as not further worked. Exemption remained available because the Department had not established that the process actually amounted to disqualifying further working. Revenue's challenge failed and the assessee's exemption claim was sustained. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96409