https://www.taxtmi.com/caselaws?id=203830 SC held that transforming plates, sheets and angle irons into distinct products constitutes manufacture, confirming the Tribunal's finding on that issue. However, SC reversed the Tribunal on limitation: the department was not justified in invoking the extended limitation under Section 11A of the Act. The Court admonished the department to initiate action against the officer who issued the show-cause notice after about two years and four months from inspection. Appeal partly allowed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Wed, 05 Nov 2025 13:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203830 SC held that transforming plates, sheets and angle irons into distinct products constitutes manufacture, confirming the Tribunal's finding on that issue. However, SC reversed the Tribunal on limitation: the department was not justified in invoking the extended limitation under Section 11A of the Act. The Court admonished the department to initiate action against the officer who issued the show-cause notice after about two years and four months from inspection. Appeal partly allowed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203830