https://www.taxtmi.com/caselaws?id=334212 The CESTAT New Delhi held that cutting, drilling and bending of aluminium channels purchased from market does not constitute manufacturing activity liable to Central Excise duty. The tribunal found that such processing, often performed at customer sites, does not create a new identifiable product with distinct name, character or use. The Original Authority's determination that a new and different article emerged was rejected. Regarding SSI exemption calculation, the tribunal disagreed with excluding trading turnover merely because suppliers lacked manufacturing facilities, ruling this insufficient to deem transactions bogus. Appeal allowed by remand. en-us Fri, 28 Oct 2016 00:00:00 +0530 Mon, 02 Jun 2025 13:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334212 The CESTAT New Delhi held that cutting, drilling and bending of aluminium channels purchased from market does not constitute manufacturing activity liable to Central Excise duty. The tribunal found that such processing, often performed at customer sites, does not create a new identifiable product with distinct name, character or use. The Original Authority's determination that a new and different article emerged was rejected. Regarding SSI exemption calculation, the tribunal disagreed with excluding trading turnover merely because suppliers lacked manufacturing facilities, ruling this insufficient to deem transactions bogus. Appeal allowed by remand. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334212