https://www.taxtmi.com/caselaws?id=118325 The Tribunal held that the activities of decoiling, straightening, cutting, bending, and bundling of Bars and Rods by the appellant company do not amount to manufacturing and are not chargeable to Central Excise Duty. The Tribunal referenced a legal precedent establishing that similar processes do not constitute manufacturing unless a new product emerges with distinct characteristics. As the appellant's activities align with this precedent, the Tribunal allowed the appeal in favor of the appellant company and also ruled in favor of the ordering entity, absolving them from any penalties. en-us Mon, 10 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118325 The Tribunal held that the activities of decoiling, straightening, cutting, bending, and bundling of Bars and Rods by the appellant company do not amount to manufacturing and are not chargeable to Central Excise Duty. The Tribunal referenced a legal precedent establishing that similar processes do not constitute manufacturing unless a new product emerges with distinct characteristics. As the appellant's activities align with this precedent, the Tribunal allowed the appeal in favor of the appellant company and also ruled in favor of the ordering entity, absolving them from any penalties. Case-Laws Central Excise Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118325