https://www.taxtmi.com/caselaws?id=120066 The Tribunal held that the activity of coating steel pipes with cement mortar and M.S. weld mesh did not amount to manufacture for excisability. The demands raised for a larger period were deemed time-barred under Section 11A of the act due to known facts and prior adjudication in favor of the appellant. Citing precedents like PSL Ltd. and Acer India Ltd. cases, the Tribunal concluded that the process did not result in new goods. The appeal was allowed, and consequential relief was granted to the appellant based on established legal principles and precedents. en-us Wed, 26 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120066 The Tribunal held that the activity of coating steel pipes with cement mortar and M.S. weld mesh did not amount to manufacture for excisability. The demands raised for a larger period were deemed time-barred under Section 11A of the act due to known facts and prior adjudication in favor of the appellant. Citing precedents like PSL Ltd. and Acer India Ltd. cases, the Tribunal concluded that the process did not result in new goods. The appeal was allowed, and consequential relief was granted to the appellant based on established legal principles and precedents. Case-Laws Central Excise Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120066