https://www.taxtmi.com/caselaws?id=166877 Fabrication of steel structures by cutting, drilling, welding and painting raw steel to drawings produced a commercially distinct product with a new identity, so the activity constituted manufacture and the value was includible in clearances. M.S. pipes and fittings that remained pipes after cutting and welding continued to fall under the relevant tariff heading and were excluded from clearances. Exemption under Notification No. 89/79-C.E. could not be denied merely because no licence had been taken, as the notification was not licence-dependent. Penalty was set aside for absence of intent to evade duty, while the limitation plea failed. en-us Wed, 01 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166877 Fabrication of steel structures by cutting, drilling, welding and painting raw steel to drawings produced a commercially distinct product with a new identity, so the activity constituted manufacture and the value was includible in clearances. M.S. pipes and fittings that remained pipes after cutting and welding continued to fall under the relevant tariff heading and were excluded from clearances. Exemption under Notification No. 89/79-C.E. could not be denied merely because no licence had been taken, as the notification was not licence-dependent. Penalty was set aside for absence of intent to evade duty, while the limitation plea failed. Case-Laws Central Excise Wed, 01 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166877