https://www.taxtmi.com/caselaws?id=203441 Manufacture of cast articles under Central Excise law depends on whether processing produces a distinct new product. Cast articles were made by foundries using patterns based on drawings and materials supplied through the appellant, while subsequent processing occurred at the appellant's premises before customer clearance. The Revenue did not allege that this processing converted the cast articles into identifiable parts. The Tribunal found merit in the contention that the foundries were independent manufacturers and granted waiver of predeposit of duty and penalties, with recovery stayed pending appeal. en-us Mon, 04 Oct 2010 00:00:00 +0530 Wed, 18 May 2011 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203441 Manufacture of cast articles under Central Excise law depends on whether processing produces a distinct new product. Cast articles were made by foundries using patterns based on drawings and materials supplied through the appellant, while subsequent processing occurred at the appellant's premises before customer clearance. The Revenue did not allege that this processing converted the cast articles into identifiable parts. The Tribunal found merit in the contention that the foundries were independent manufacturers and granted waiver of predeposit of duty and penalties, with recovery stayed pending appeal. Case-Laws Central Excise Mon, 04 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203441