https://www.taxtmi.com/caselaws?id=97137 Preparation of nickel perforated cylinders for fabric printing was held not to amount to manufacture because the process of heating, pounding, degreasing, chemical treatment, exposure and curing did not create a new product with a distinct identity. The cited precedent on affixing or changing designs on such cylinders was treated as fully applicable, as the cylinders remained the same article after treatment. Mere preparation of an existing item for use in a printing machine was therefore insufficient to satisfy the test of manufacture, and the appeal succeeded. en-us Thu, 14 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97137 Preparation of nickel perforated cylinders for fabric printing was held not to amount to manufacture because the process of heating, pounding, degreasing, chemical treatment, exposure and curing did not create a new product with a distinct identity. The cited precedent on affixing or changing designs on such cylinders was treated as fully applicable, as the cylinders remained the same article after treatment. Mere preparation of an existing item for use in a printing machine was therefore insufficient to satisfy the test of manufacture, and the appeal succeeded. Case-Laws Central Excise Thu, 14 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97137