https://www.taxtmi.com/caselaws?id=3849 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's order. The central issue was whether bending pipes on a job work basis constitutes manufacturing. The Tribunal determined that bending pipes, even when tailored to specific requirements, does not result in a new identifiable product. Citing previous decisions and legal interpretations, the Tribunal concluded that modifying pipes for specific project needs does not meet the criteria for manufacturing under Central Excise law. Therefore, the Tribunal held that bending pipes on a job work basis does not amount to manufacturing, supporting the appellant's argument and allowing the appeal. en-us Mon, 03 Dec 2007 00:00:00 +0530 Thu, 15 Oct 2009 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3849 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's order. The central issue was whether bending pipes on a job work basis constitutes manufacturing. The Tribunal determined that bending pipes, even when tailored to specific requirements, does not result in a new identifiable product. Citing previous decisions and legal interpretations, the Tribunal concluded that modifying pipes for specific project needs does not meet the criteria for manufacturing under Central Excise law. Therefore, the Tribunal held that bending pipes on a job work basis does not amount to manufacturing, supporting the appellant's argument and allowing the appeal. Case-Laws Central Excise Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3849