https://www.taxtmi.com/caselaws?id=171992 Cutting duty-paid MS angles, rods, plates and channels to customer specification and drilling holes for tower erection was treated as a non-manufacturing activity, so the resulting tower components were held not dutiable. The appeal challenged only the Tribunal's concurrent factual finding on excisability, and no legal error was shown. As no substantial question of law arose from that determination, the appeal failed. en-us Mon, 17 Sep 2012 00:00:00 +0530 Fri, 14 Jul 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171992 Cutting duty-paid MS angles, rods, plates and channels to customer specification and drilling holes for tower erection was treated as a non-manufacturing activity, so the resulting tower components were held not dutiable. The appeal challenged only the Tribunal's concurrent factual finding on excisability, and no legal error was shown. As no substantial question of law arose from that determination, the appeal failed. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171992