https://www.taxtmi.com/caselaws?id=117370 The Tribunal set aside the duty demand of Rs. 7,85,773/- and the penalty of Rs. 50,000/- imposed on the appellant, a manufacturer of Rubber Rolls, for job work carried out for another manufacturer. The Tribunal concluded that the processes undertaken did not amount to manufacturing under Heading 73.06 of the Central Excise Tariff, as the processed sheets retained their hollow profile nature even after bending, welding, and sand-blasting. As no new product emerged from the processes, the Tribunal ruled in favor of the appellant, determining that no duty should be imposed. en-us Mon, 09 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117370 The Tribunal set aside the duty demand of Rs. 7,85,773/- and the penalty of Rs. 50,000/- imposed on the appellant, a manufacturer of Rubber Rolls, for job work carried out for another manufacturer. The Tribunal concluded that the processes undertaken did not amount to manufacturing under Heading 73.06 of the Central Excise Tariff, as the processed sheets retained their hollow profile nature even after bending, welding, and sand-blasting. As no new product emerged from the processes, the Tribunal ruled in favor of the appellant, determining that no duty should be imposed. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117370