https://www.taxtmi.com/caselaws?id=202854 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals-II), Bhopal's decision that activities like cutting, bending, punching, drilling, and galvanizing on duty paid materials for tower and structure construction constitute manufacturing under the Central Excise Act, 1944. The Tribunal reiterated the binding nature of the Larger Bench's decision in Mahindra & Mahindra Ltd.'s case, emphasizing adherence to Supreme Court judgments. As the matter aligned with the precedent, the appeal was dismissed, underscoring the authoritative impact of prior decisions on subsequent cases. en-us Wed, 07 Jul 2010 00:00:00 +0530 Wed, 20 Apr 2011 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202854 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals-II), Bhopal's decision that activities like cutting, bending, punching, drilling, and galvanizing on duty paid materials for tower and structure construction constitute manufacturing under the Central Excise Act, 1944. The Tribunal reiterated the binding nature of the Larger Bench's decision in Mahindra & Mahindra Ltd.'s case, emphasizing adherence to Supreme Court judgments. As the matter aligned with the precedent, the appeal was dismissed, underscoring the authoritative impact of prior decisions on subsequent cases. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202854