https://www.taxtmi.com/caselaws?id=118197 The Tribunal dismissed the appeal, ruling that cutting aluminum sheets for covering sheds did not constitute manufacturing and therefore were not chargeable to excise duty. The decision clarified the distinction between manufacturing structural parts like girders and trusses versus cutting sheets for covering purposes, emphasizing that the latter did not alter the nature of the sheets. The judgment relied on the specific facts presented and upheld the Commissioner's decision that items used in construction work, in this case, cutting aluminum sheets for sheds, were not subject to excise duty. en-us Wed, 12 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118197 The Tribunal dismissed the appeal, ruling that cutting aluminum sheets for covering sheds did not constitute manufacturing and therefore were not chargeable to excise duty. The decision clarified the distinction between manufacturing structural parts like girders and trusses versus cutting sheets for covering purposes, emphasizing that the latter did not alter the nature of the sheets. The judgment relied on the specific facts presented and upheld the Commissioner's decision that items used in construction work, in this case, cutting aluminum sheets for sheds, were not subject to excise duty. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118197