https://www.taxtmi.com/caselaws?id=333008 Cutting, bending, punching and making holes on bought-out iron and steel articles was held not to amount to manufacture because no commercially different product emerged from the processing. The department failed to dislodge the factual finding that the activity remained mere processing of purchased goods, and the Board's clarification that cutting and punching of iron and steel products does not amount to manufacture was treated as binding on the department. The duty demand could not be sustained. en-us Fri, 16 Sep 2016 00:00:00 +0530 Sat, 01 Oct 2016 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333008 Cutting, bending, punching and making holes on bought-out iron and steel articles was held not to amount to manufacture because no commercially different product emerged from the processing. The department failed to dislodge the factual finding that the activity remained mere processing of purchased goods, and the Board's clarification that cutting and punching of iron and steel products does not amount to manufacture was treated as binding on the department. The duty demand could not be sustained. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333008