https://www.taxtmi.com/caselaws?id=96485 Processing steel shapes and sections by cutting, drilling, punching, welding and similar workshop operations did not create a new marketable product, so the items other than M.S. Racks were not goods liable to excise duty. The Tribunal followed earlier decisions, including the assessee's own case, on the principle that such fabrication for construction purposes does not amount to manufacture of excisable goods. M.S. Racks were separately excluded from the dispute, and duty on them remained quantifiable and recoverable. en-us Thu, 08 Jul 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96485 Processing steel shapes and sections by cutting, drilling, punching, welding and similar workshop operations did not create a new marketable product, so the items other than M.S. Racks were not goods liable to excise duty. The Tribunal followed earlier decisions, including the assessee's own case, on the principle that such fabrication for construction purposes does not amount to manufacture of excisable goods. M.S. Racks were separately excluded from the dispute, and duty on them remained quantifiable and recoverable. Case-Laws Central Excise Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96485