https://www.taxtmi.com/caselaws?id=333254 The Tribunal held that the activities of processing TMT coils into TMT bars/rods, including de-coiling, straightening, and cutting, do not amount to manufacturing. The end product retains the original identity of the raw material, and no new, distinct article emerges. The appeals were dismissed, affirming the Tribunal's decision based on the definition of manufacturing and judicial precedents. en-us Mon, 22 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333254 The Tribunal held that the activities of processing TMT coils into TMT bars/rods, including de-coiling, straightening, and cutting, do not amount to manufacturing. The end product retains the original identity of the raw material, and no new, distinct article emerges. The appeals were dismissed, affirming the Tribunal's decision based on the definition of manufacturing and judicial precedents. Case-Laws Central Excise Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333254