https://www.taxtmi.com/caselaws?id=173267 Fabrication of columns, purlines and similar structural components by cutting, drilling, punching and welding duty paid channels and angles for assembly at the work site was held not to amount to manufacture. The earlier view, already affirmed by a three-judge bench, had settled the issue and left no scope for reconsideration. The controlling principle is that mere fabrication into site-assembly components, without bringing into existence a new and distinct product, does not create manufacture. The issue was answered against the Revenue and in favour of the assessee. en-us Tue, 26 Jul 2011 00:00:00 +0530 Sun, 27 Dec 2015 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173267 Fabrication of columns, purlines and similar structural components by cutting, drilling, punching and welding duty paid channels and angles for assembly at the work site was held not to amount to manufacture. The earlier view, already affirmed by a three-judge bench, had settled the issue and left no scope for reconsideration. The controlling principle is that mere fabrication into site-assembly components, without bringing into existence a new and distinct product, does not create manufacture. The issue was answered against the Revenue and in favour of the assessee. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173267