Ruling: No Manufacturing as MS Rods, Plates, Angles Remain Unchanged; Demand Set Aside. https://www.taxtmi.com/highlights?id=30383 Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. - Demand set aside. - AT en-us Tue, 19 Jul 2016 13:16:11 +0530 Tue, 19 Jul 2016 13:16:11 +0530 TaxTMI RSS Generator Ruling: No Manufacturing as MS Rods, Plates, Angles Remain Unchanged; Demand Set Aside. https://www.taxtmi.com/highlights?id=30383 Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. - Demand set aside. - AT Highlights Central Excise Tue, 19 Jul 2016 13:16:11 +0530 https://www.taxtmi.com/highlights?id=30383