https://www.taxtmi.com/caselaws?id=167495 The authority concluded that the cutting, drilling, and welding processes by the respondents did not constitute "manufacture" under the Central Excises and Salt Act, 1944. It was determined that the raw materials retained their original identity, and no new commodity emerged. The decision to drop proceedings against the respondents was upheld, rejecting the Collector's application. The authority emphasized the need to assess each case individually based on specific facts and general principles from relevant Supreme Court cases. en-us Wed, 07 Nov 1984 00:00:00 +0530 Mon, 22 Dec 2014 14:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167495 The authority concluded that the cutting, drilling, and welding processes by the respondents did not constitute "manufacture" under the Central Excises and Salt Act, 1944. It was determined that the raw materials retained their original identity, and no new commodity emerged. The decision to drop proceedings against the respondents was upheld, rejecting the Collector's application. The authority emphasized the need to assess each case individually based on specific facts and general principles from relevant Supreme Court cases. Case-Laws Central Excise Wed, 07 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167495