https://www.taxtmi.com/caselaws?id=107844 Fabrication of duty-paid iron and steel items by cutting, drilling, punching, bending, welding and riveting was held not to amount to manufacture under central excise law because the process only altered the materials into different shapes and sizes for identification purposes. No new commodity with a distinct commercial identity emerged in the market, and the original character of the materials remained unchanged. The mere use of different names by the assessee did not create commercially separate products. The assessee therefore succeeded on the excise classification issue. en-us Thu, 18 Mar 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107844 Fabrication of duty-paid iron and steel items by cutting, drilling, punching, bending, welding and riveting was held not to amount to manufacture under central excise law because the process only altered the materials into different shapes and sizes for identification purposes. No new commodity with a distinct commercial identity emerged in the market, and the original character of the materials remained unchanged. The mere use of different names by the assessee did not create commercially separate products. The assessee therefore succeeded on the excise classification issue. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107844