https://www.taxtmi.com/caselaws?id=96421 Whether products made from duty-paid steel angles, plates, flats and other structurals were excisable goods depended on whether cutting, bending, drilling, punching and galvanising brought into existence new and identifiable marketable goods. As the lower authorities had not examined the matter on that basis and the Supreme Court's directions in the relevant structural goods line of cases had to be applied, the disputes required reconsideration. All appeals were remanded to the adjudicating authority for fresh decision in accordance with those directions. en-us Thu, 21 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96421 Whether products made from duty-paid steel angles, plates, flats and other structurals were excisable goods depended on whether cutting, bending, drilling, punching and galvanising brought into existence new and identifiable marketable goods. As the lower authorities had not examined the matter on that basis and the Supreme Court's directions in the relevant structural goods line of cases had to be applied, the disputes required reconsideration. All appeals were remanded to the adjudicating authority for fresh decision in accordance with those directions. Case-Laws Central Excise Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96421