https://www.taxtmi.com/caselaws?id=109827 Fabrication of duty-paid steel inputs by cutting, bending, grinding, punching, bolting and welding into columns, beams, trusses and similar structural members was held not to constitute manufacture for central excise purposes. The Tribunal followed earlier Supreme Court decisions on fabrication of steel structurals and applied that principle to conclude that the process did not bring into existence a new excisable product. As manufacture was not established, the central excise duty demand could not be sustained. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109827 Fabrication of duty-paid steel inputs by cutting, bending, grinding, punching, bolting and welding into columns, beams, trusses and similar structural members was held not to constitute manufacture for central excise purposes. The Tribunal followed earlier Supreme Court decisions on fabrication of steel structurals and applied that principle to conclude that the process did not bring into existence a new excisable product. As manufacture was not established, the central excise duty demand could not be sustained. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109827