https://www.taxtmi.com/caselaws?id=105826 The Appellate Tribunal ruled in favor of the Appellants, holding that their processing operations did not constitute 'manufacture' under the Central Excise Act, 1944. The Tribunal found that the processes of galvanization and fabrication on raw materials did not alter the essential characteristics to create new products, based on legal precedents. Consequently, the Tribunal allowed the appeal, setting aside the duty demand and penalty imposed by the Collector of Central Excise, Hyderabad. en-us Fri, 25 Apr 1997 00:00:00 +0530 Sat, 10 Mar 2012 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105826 The Appellate Tribunal ruled in favor of the Appellants, holding that their processing operations did not constitute 'manufacture' under the Central Excise Act, 1944. The Tribunal found that the processes of galvanization and fabrication on raw materials did not alter the essential characteristics to create new products, based on legal precedents. Consequently, the Tribunal allowed the appeal, setting aside the duty demand and penalty imposed by the Collector of Central Excise, Hyderabad. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105826