https://www.taxtmi.com/caselaws?id=3583 Swaging of duty-paid MS tubes or pipes by dies amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 where the process causes a permanent and distinguishable transformation. The Court found that swaging imparted folds and changed the shape, form and user of the original tube or pipe, producing a workpiece with a new identity rather than a mere variation in length or size. Earlier decisions on simple welding or size changes were held inapplicable on these facts. The process therefore gives rise to a new product with lasting character and distinct use. en-us Fri, 28 Mar 2008 00:00:00 +0530 Fri, 12 Apr 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3583 Swaging of duty-paid MS tubes or pipes by dies amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 where the process causes a permanent and distinguishable transformation. The Court found that swaging imparted folds and changed the shape, form and user of the original tube or pipe, producing a workpiece with a new identity rather than a mere variation in length or size. Earlier decisions on simple welding or size changes were held inapplicable on these facts. The process therefore gives rise to a new product with lasting character and distinct use. Case-Laws Central Excise Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3583