https://www.taxtmi.com/caselaws?id=117370 Bending, welding and sand-blasting of perforated steel sheets for use in rubber rolls did not amount to manufacture because the processed sheets remained hollow profiles with only a rounded shape and sand-blasting was merely a cleaning process. As no new product with a distinct name, character or use emerged, the activity fell outside manufacture under the Central Excise Tariff. No duty demand arose, and the penalty was unsustainable. 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 Bending, welding and sand-blasting of perforated steel sheets for use in rubber rolls did not amount to manufacture because the processed sheets remained hollow profiles with only a rounded shape and sand-blasting was merely a cleaning process. As no new product with a distinct name, character or use emerged, the activity fell outside manufacture under the Central Excise Tariff. No duty demand arose, and the penalty was unsustainable. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117370