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    <title>1999 (8) TMI 700 - CEGAT, NEW DELHI</title>
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    <description>Fabrication of steel structurals such as columns, girders and trusses was treated as not amounting to manufacture on the facts considered, so no excisable goods arose from the activity. The Tribunal followed its earlier ruling on the same point and held that the classification adopted in the impugned order could not stand where the activity did not result in excisable goods. The departmental order was therefore set aside and the assessee succeeded.</description>
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      <title>1999 (8) TMI 700 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=102957</link>
      <description>Fabrication of steel structurals such as columns, girders and trusses was treated as not amounting to manufacture on the facts considered, so no excisable goods arose from the activity. The Tribunal followed its earlier ruling on the same point and held that the classification adopted in the impugned order could not stand where the activity did not result in excisable goods. The departmental order was therefore set aside and the assessee succeeded.</description>
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